Exam Name: Payroll Fundamentals 1Exam
Certification Provider: National Payroll Institute
Corresponding Certification: Payroll Fundamentals
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Instant Download National Payroll Institute : PF1 Questions & Answers as PDF & Test Engine
Updated: Sep 10, 2026
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- Total Questions: 75
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- Total Questions: 75
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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Federal Remittances | - Government remittance obligations
|
| Non-Regular Payments | - Special payroll payments
|
| Workers’ Compensation | - Workers compensation administration
|
| New Employee Information | - Employee setup and documentation
|
| Termination of Employment | - Termination processing
|
| Year-End Processing | - Federal and provincial year-end reporting
|
| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Record of Employment | - ROE processing
|
| Provincial Remittances | - Provincial payroll requirements
|
| Payroll Accounting | - Payroll accounting practices
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
| Non-Statutory Deductions | - Voluntary deductions
|
| Commission Payments | - Commission payroll processing
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Elodie is paid her commissions together with her bi-weekly salary of $1,000.00. This pay period her commissions are $4,300.00. Calculate her Quebec Pension Plan (QPP) contribution for this pay period.
$325.42
Explanation:
Because Elodie is subject to QPP, her pensionable earnings for the pay period include both salary and commissions (both are pensionable employment earnings, assuming no exemptions apply). First, determine total pensionable earnings for the bi-weekly pay:
$1,000.00 + $4,300.00 = $5,300.00.
For 2026, Revenu Quebec shows the QPP basic exemption is $3,500 annually and the (employee) QPP contribution rate on earnings up to the maximum pensionable earnings is 6.30%.
Payroll applies the exemption per pay period. For bi-weekly pay (26 pay periods):
$3,500 ÷ 26 = $134.62 (rounded to cents).
Pensionable earnings subject to QPP this pay:
$5,300.00 # $134.62 = $5,165.38.
QPP contribution:
$5,165.38 × 6.30% = $5,165.38 × 0.063 = $325.41894, which rounds to $325.42.
Which of the following situations would not require an employer to issue a Record of Employment?
- A. A business is sold and the new owner retains all employees and payroll records with no loss of earnings
- B. Employee is laid off and will not be recalled
- C. Employee's earnings fall to 40% of their normal weekly earnings
- D. Full-time employee went on 6 weeks' unpaid leave of absence
Explanation: Only visible for TestKingIT members. You can sign-up / login (it's free).
National Hardware, an Ontario organization, will be terminating the employment of Emilie St. Germain on October 28, 2019, the last day of the pay period. Emilie started with National Hardware on September 19,
2007. Complete the paper Record of Employment (ROE) for Emilie based on the information provided in the following chart.
Note: Vacationable earnings already include the pay in lieu of notice.
All dates must be entered in the format DDMMYYYY.
Paper ROE (Form Reference)
Complete the following paper ROE blocks for Emilie:
Block 6 - Pay period type
Block 8 - Social Insurance Number
Block 10 - First day worked
Block 11 - Last day for which paid
Block 12 - Final pay period ending date
Block 15A - Total insurable hours
Block 15B - Total insurable earnings
Block 17A - Vacation pay
Block 17C - Other monies (Pay in lieu of notice)
Block 17C - Other monies (Severance)
Step 1 - Complete Block 6
Enter the pay period type for Emilie.
Step 2 - Complete Block 8
Enter Emilie's Social Insurance Number.
Step 3 - Complete Block 10
Enter Emilie's first day worked in DDMMYYYY format.
Step 4 - Complete Block 11
Enter Emilie's last day for which paid in DDMMYYYY format.
Step 5 - Complete Block 12
Enter the final pay period ending date in DDMMYYYY format.
Step 6 - Complete Block 15A
Calculate and enter total insurable hours.
Given:
Hours worked per pay period = 80.00
Bi-weekly ROE pay period chart captures 27 pay periods
Step 7 - Complete Block 15B
Calculate and enter total insurable earnings.
Given:
Pay period earnings = $1,884.62
Bi-weekly ROE pay period chart captures 27 pay periods
Step 8 - Complete Block 17A
Calculate and enter vacation pay.
Given:
Vacation pay rate = 6%
Vacationable earnings = $52,050.00
(already includes pay in lieu of notice)
Step 9 - Complete Block 17C
Enter the correct amount in 17C for "Other monies" specified as Pay in lieu of notice.
Given:
Pay in lieu of notice = 8 weeks
Use weekly earnings derived from the bi-weekly pay period earnings.
Step 10 - Complete Block 17C
Enter the correct amount in 17C for "Other monies" specified as Severance.
Given:
Severance = 10 weeks
Use the same weekly earnings used in Step 9.
See the Below Explanation for complete Solution.
Explanation:
Step 1 - Block 6
Bi-weekly
Step 2 - Block 8
435837159
Step 3 - Block 10
September 19, 2007 # 19092007
Step 4 - Block 11
October 28, 2019 # 28102019
Step 5 - Block 12
October 28, 2019 # 28102019
Step 6 - Block 15A (Total insurable hours)
80.00 × 27 = 2160
Block 15A = 2160
Step 7 - Block 15B (Total insurable earnings)
$1,884.62 × 27 = $50,884.74
Block 15B = 50,884.74
Step 8 - Block 17A (Vacation pay)
$52,050.00 × 6% = $3,123.00
Block 17A = 3,123.00
Step 9 - Block 17C (Pay in lieu of notice)
Weekly earnings = $1,884.62 ÷ 2 = $942.31
Pay in lieu = $942.31 × 8 = $7,538.48
Block 17C (Pay in lieu of notice) = 7,538.48
Step 10 - Block 17C (Severance)
Severance = $942.31 × 10 = $9,423.10
Block 17C (Severance) = 9,423.10
Which of the following company-compulsory deductions would reduce the employee's gross taxable income for purposes of withholding income taxes?
- A. Employee contributions to a group Registered Retirement Savings Plan (RRSP)
- B. Employee payment of a portion of group benefit plan premiums
- C. All of the above
- D. Employee payment of provincial health care plan premiums
Explanation: Only visible for TestKingIT members. You can sign-up / login (it's free).
An employee in Ontario was paid a $25,000.00 retiring allowance. The eligible portion was $15,000.00 and was transferred to the employee's Registered Retirement Savings Plan (RRSP) by the employer. Calculate the income tax on the non-eligible portion.
- A. $1,000.00
- B. $2,000.00
- C. $5,000.00
- D. $7,250.00
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