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Pass your actual test with our National Payroll Institute PF1 training material at first attempt
Updated: Oct 14, 2026
No. of Questions: 75 Questions & Answers with Testing Engine
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National Payroll Institute PF1 Exam Overview:
| Certification Vendor: | National Payroll Institute |
|---|---|
| Exam Name: | Payroll Fundamentals 1 |
| Exam Number: | PF1 |
| Related Certifications: | Payroll Compliance Legislation Payroll Fundamentals 2 |
| Real Exam Qty: | 73–75 |
| Exam Price: | $499.00 – $649.00 CAD |
| Available Languages: | English |
| Exam Format: | Fill-in-the-blank, Multiple-choice, Case studies |
| Exam Duration: | 120 minutes |
| Passing Score: | 65% |
| Certificate Validity Period: | 3 years |
| Recommended Training: | Official PF1 Online Course |
| Exam Registration: | National Payroll Institute Registration |
| Sample Questions: | National Payroll Institute PF1 Sample Questions |
| Exam Way: | Remote online proctored exam; available via online, classroom, or challenge options |
| Pre Condition: | Successful completion of Payroll Compliance Legislation (PCL) course/exam |
| Official Syllabus URL: | https://payroll.ca/certification/payroll-fundamentals-1 |
National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Termination and Special Payments | 30% | - Leaves and absences
|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Individual Pay Calculations | 40% | - Non-regular earnings
|
| Communication and Compliance | 10% | - Accuracy and documentation
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
When would a Record of Employment be issued for an employee paid mainly by commission?
- A. When the employee has had seven consecutive calendar days without both work and insurable earnings
- B. When the employment relationship has been severed
- C. When the employee has not earned any commission after six months
- D. An employee mainly paid by commission is not entitled to receive a Record of Employment
Correct Answer: B 🗳️
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The authorization for hiring form should contain a checklist to ensure the organization obtains all required information. What is an example of an item that could be on that checklist?
- A. A completed T1213
- B. A clearance certificate
- C. A confidentiality agreement
- D. Consent to withhold statutory deductions
Correct Answer: C 🗳️
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Expense reimbursements are:
- A. Dollar amounts paid to employees to cover expenses that they incur while performing their job
- B. Values attributed to something the employer has either provided to an employee or paid for on an employee's behalf
- C. Dollar amounts paid to employees for the use of their personal property for business purposes
- D. Dollar amounts the employer pays for the work an employee performs
Correct Answer: A 🗳️
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A retiring allowance includes:
- A. Bonus or incentive pay
- B. Accumulated overtime
- C. Vacation pay
- D. Payments in recognition of long service
Correct Answer: D 🗳️
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Raminder was hired in January 1997. He was fully vested in the organization's pension plan at the time he received the retiring allowance. His employment was terminated on May 1, 2006 and he was paid a
$10,000.00 retiring allowance. Calculate the eligible portion of the retiring allowance.
- A. $2,000.00
- B. None of the retiring allowance is eligible
- C. $10,000.00
- D. $7,500.00
Correct Answer: B 🗳️
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