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Instant Download National Payroll Institute : PF1 Questions & Answers as PDF & Test Engine

PF1
  • Exam Code: PF1
  • Exam Name: Payroll Fundamentals 1Exam
  • Updated: Aug 26, 2026
  • No. of Questions: 75 Questions and Answers
  • Download Limit: Unlimited
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National Payroll Institute PF1 Exam Syllabus Topics:

SectionWeightObjectives
Communication and Compliance10%- Stakeholder communication
  • 1. Employee, government, third-party requirements
    - Accuracy and documentation
    • 1. Record keeping and audit trails
      Record of Employment (ROE)20%- ROE completion requirements
      • 1. Insurable/pensionable earnings reporting
        • 2. Block-by-block reporting rules
          - Submission and deadlines
          • 1. Electronic vs paper filing
            Termination and Special Payments30%- Termination payments
            • 1. Wages in lieu of notice, severance pay
              • 2. Retiring allowances, death benefits
                - Leaves and absences
                • 1. Vacation pay, statutory holidays
                  • 2. Sick leave, maternity/parental leave payments
                    Individual Pay Calculations40%- Non-regular earnings
                    • 1. Overtime, bonuses, retroactive pay
                      • 2. Allowances, taxable benefits
                        - Regular earnings
                        • 1. Hourly, salary, commission calculations
                          • 2. Pay period types and frequency

                            National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

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


                            2. Which statutory deductions is salary continuance subject to?

                            A) All deductions
                            B) All deductions except Employment Insurance premiums
                            C) All deductions except Employment Insurance and Quebec Parental Insurance Plan premiums
                            D) All deductions except Quebec Parental Insurance Plan premiums


                            3. Which statutory deductions is salary continuance subject to?

                            A) All deductions
                            B) All deductions except Employment Insurance premiums
                            C) All deductions except Employment Insurance and Quebec Parental Insurance Plan premiums
                            D) All deductions except Quebec Parental Insurance Plan premiums


                            4. Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?

                            A) Block 15B only
                            B) Block 17C only
                            C) Block 15C only
                            D) Blocks 15B and 17C


                            5. Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:

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


                            Solutions:

                            Question # 1
                            Answer: Only visible for members
                            Question # 2
                            Answer: A
                            Question # 3
                            Answer: A
                            Question # 4
                            Answer: B
                            Question # 5
                            Answer: B

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