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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Federal Remittances | - Government remittance obligations
|
| New Employee Information | - Employee setup and documentation
|
| Year-End Processing | - Federal and provincial year-end reporting
|
| Non-Regular Payments | - Special payroll payments
|
| Commission Payments | - Commission payroll processing
|
| Termination of Employment | - Termination processing
|
| Provincial Remittances | - Provincial payroll requirements
|
| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Record of Employment | - ROE processing
|
| Non-Statutory Deductions | - Voluntary deductions
|
| Workers’ Compensation | - Workers compensation administration
|
| Payroll Accounting | - Payroll accounting practices
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
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) Allowances
B) Earnings
C) Expense reimbursements
D) Benefits
2. Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:
A) Allowances
B) Earnings
C) Expense reimbursements
D) Benefits
3. Tanya submitted a letter of resignation to her employer on April 2 of the current year advising that she would be resigning her position effective April 27 for the pay period ending April 28. What date will appear in Block
11 of Tanya's Record of Employment?
A) April 2 of the current year
B) April 30 of the current year
C) None of the above
D) April 27 of the current year
4. A retiring allowance includes:
A) None of the above
B) Vacation pay
C) Legislated wages in lieu of notice in Quebec
D) Accumulated overtime
E) Bonus or incentive pay
5. Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?
A) It would not be recorded
B) Blocks 15B, 15C P.P. 1 and 17A
C) Block 17A only
D) Block 15B only
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: B |
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