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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

Dollar amounts that are paid to an employee to cover expenses that they incurred while performing their job, but are not considered in the calculation of an employee's earnings are:

A. Benefits
B. Allowances
C. Earnings
D. Expense reimbursements

Question 2

An employee has the use of a company-leased vehicle for both business and personal use. This is an example of:

A. An earning
B. A benefit
C. An allowance
D. An expense reimbursement

Question 3

Charmaine's employment was terminated by her employer on April 13 of the current year. Charmaine had worked for her employer for 3 years and was paid 3 weeks of legislated wages in lieu of notice and two weeks' vacation pay with her final pay. What date should be recorded in Block 11 on Charmaine's Record of Employment?

A. April 13 of the current year
B. Block 11 would not be completed
C. May 4 of the current year
D. None of the above

Question 4

Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.

Question 5

An employee who lives in Ontario and reports to work at a permanent establishment of the employer in Quebec will have income tax deducted based on which province?

A. Quebec
B. Ontario
C. Ontario & Quebec
D. Employee's choice

Solutions: