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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

Which statutory deductions is salary continuance subject to?

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

Question 2

Which of the following types of payments made by a private organization would not be subject to all statutory deductions?

A. Vacation pay when no time was taken
B. Retroactive adjustment
C. Directors' fees
D. Performance bonus

Question 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. None of the above
B. April 27 of the current year
C. April 2 of the current year
D. April 30 of the current year

Question 4

Which of the following is not correct?

A. Severance payments and retiring allowances are not reported in Block 15B
B. Block 15B is not completed when insurable earnings are reported in Block 15C
C. Vacation pay reported in Block 17A is reported in Block 15B
D. Bonus payments reported in Block 17C are also reported in Block 15B

Question 5

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.

Solutions: