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Exam Code: PF1
Exam Name: Payroll Fundamentals 1Exam
Certification Provider: National Payroll Institute
Corresponding Certification: Payroll Fundamentals
Exam Name: Payroll Fundamentals 1Exam
Certification Provider: National Payroll Institute
Corresponding Certification: Payroll Fundamentals
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Instant Download National Payroll Institute : PF1 Questions & Answers as PDF & Test Engine
Updated: Oct 07, 2026
No. of Questions: 75 Questions & Answers with Testing Engine
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In 2026, a good test engine is a study partner, not just a quiz file: it tracks your performance, flags your mistakes, and lets you clear the questions you have already mastered. iPassleader builds exactly that into the PF1 practice package with 75 verified questions.
National Payroll Institute PF1 Exam Overview:
| Certification Vendor: | National Payroll Institute |
|---|---|
| Exam Name: | Payroll Fundamentals 1 (Payroll Compliance Legislation) |
| Exam Number: | PF1 |
| Exam Price: | Varies (typically CAD $300–$500 range per exam, subject to region and membership status) |
| Real Exam Qty: | Approximately 100 |
| Passing Score: | 65% |
| Exam Duration: | 180 minutes |
| Available Languages: | French, English |
| Certificate Validity Period: | Does not expire individually; contributes toward PCP certification completion requirements |
| Exam Format: | Multiple Choice |
| Related Certifications: | Payroll Fundamentals 2 (PF2) Payroll Fundamentals 3 (PF3) Payroll Compliance Practitioner (PCP) |
| Recommended Training: | Payroll Compliance Practitioner (PCP) Program Overview |
| Exam Registration: | National Payroll Institute Certification Page |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based exam (online proctored or in-person depending on provider) |
| Pre Condition: | No formal prerequisite, but basic understanding of payroll or employment standards is recommended |
| Official Syllabus URL: | https://www.payroll.ca |
National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Payroll Fundamentals and Compliance Framework | - Payroll legislation and regulatory bodies
|
| Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
| Earnings, Deductions, and Taxation | - Deductions and remittances
|
How Our National Payroll Institute Payroll Fundamentals 1Exam Study Material Works
The test engine simulates the real exam environment, records your performance after each session, and points out the questions you got wrong so you know where to concentrate. Once you answer a question correctly consistently, you can mark it as mastered and clear it from your rotation, keeping every practice round focused on what still needs work.
The National Payroll Institute Payroll Fundamentals 1Exam exam contains Approximately 100 questions, and you will have 180 minutes minutes to complete them. Simulating that combination in advance turns exam-day pacing into a habit.
More than you might think. A demo shows you real questions and answers exactly as the full product presents them, so you can judge the accuracy, the writing quality, and the interface for yourself. We encourage you to compare our demo against any other provider's — the difference in care is visible in the details.
Many candidates combine practice questions with official training. Recommended options include:
This package includes 75 practice questions for the National Payroll Institute Payroll Fundamentals 1Exam exam. Every answer is verified by an experienced team of experts, so you can trust what you study.
The National Payroll Institute Payroll Fundamentals 1Exam exam requires a score of 65% to pass, and the official registration fee is Varies (typically CAD $300–$500 range per exam, subject to region and membership status). Knowing both figures before you begin helps you plan your preparation realistically.
You can register for the National Payroll Institute Payroll Fundamentals 1Exam exam through the official channels:
The National Payroll Institute Payroll Fundamentals 1Exam exam is scored on a scale where 65% is required to pass, and the official exam fee is Varies (typically CAD $300–$500 range per exam, subject to region and membership status).
No formal prerequisite, but basic understanding of payroll or employment standards is recommended
You can confirm the current eligibility requirements on the official PF1 exam page before you register.
The National Payroll Institute Payroll Fundamentals 1Exam practice questions are organized around the official exam objectives. Key topics include:
- Earnings, Deductions, and Taxation ()
- Payroll Records and Compliance Reporting ()
- Payroll Fundamentals and Compliance Framework ()
Your practice results against these topics show you exactly where to spend your next session.
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Matt earns $10.10 per hour and works 37.5 hours per week. Calculate Matt's regular bi-weekly earnings.
Reveal Solution Discussion 0Correct Answer:
$757.50
Explanation:
Regular earnings for an hourly employee are calculated as hourly rate × hours worked. Because "bi-weekly" means two weeks of work paid together, you calculate one week's regular earnings and then multiply by two (assuming the hours are the same each week and there is no overtime premium indicated).
Step 1: Weekly regular earnings:
$10.10 × 37.5 hours = $10.10 × 37 + $10.10 × 0.5
= $373.70 + $5.05
= $378.75.
Step 2: Bi-weekly regular earnings (2 weeks):
$378.75 × 2 = $757.50.
So Matt's regular bi-weekly earnings are $757.50.
In payroll documentation, "regular earnings" are the employee's base wages before statutory deductions (CPP
/QPP, EI, income tax) and before other deductions, and they exclude any separately calculated earnings like overtime premiums or taxable benefits unless stated. This approach (rate × hours, then adjust for pay period) is the standard method used to compute gross/regular pay for hourly employees before moving on to deductions and net pay.
Anne Massy works for Liberty Promotions in Nunavut and is provided with a company-leased automobile.
The automobile was in Anne's possession for 365 days. Of the 34,134 kilometres driven, 15,805 kilometres were for business purposes. The monthly lease cost of the vehicle was $198.60, excluding GST calculated at
5%. Anne requested in writing that Liberty Promotions use the optional operating cost method if all conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.
Calculate Anne's annual automobile taxable benefit.
Correct Answer:
$7,900.10
Explanation:
Anne has both an automobile standby charge (because the car was made available) and an operating expense benefit (because the employer paid operating costs and she did not reimburse).
1) Standby charge (leased auto): Lease cost for standby charge purposes includes GST and excludes insurance.
Monthly lease incl. GST = $198.60 × 1.05 = $208.53.
Standby charge per month = 2/3 × $208.53 = $139.02.
Days available ÷ 30 = 365 ÷ 30 = 12.17, rounded to 12.
Annual standby charge = $139.02 × 12 = $1,668.24.
2) Operating expense benefit: Personal km = 34,134 # 15,805 = 18,329.
Optional method requires the automobile be used primarily (>50%) for business; Anne's business use is under
50%, so the optional method does not apply and the fixed rate must be used.
Fixed rate (2026) = $0.34/km # 18,329 × 0.34 = $6,231.86.
Total taxable benefit = $1,668.24 + $6,231.86 = $7,900.10.
A retiring allowance includes:
- A. Bonus or incentive pay
- B. Payments in recognition of long service
- C. Vacation pay
- D. Accumulated overtime
Correct Answer: B 🗳️
Explanation: Only visible for iPassleader members. You can sign-up / login (it's free).
By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?
- A. The Creditors' Relief Act
- B. The Canada Pension Plan Act
- C. The Employment Insurance Act
- D. The Income Tax Act
Correct Answer: D 🗳️
Explanation: Only visible for iPassleader members. You can sign-up / login (it's free).
Paul Westin works for an Alberta organization and receives a regular salary of $1,800.00 semi-monthly. He will be receiving a payout of accrued vacation with no time taken of $1,400.00 on a separate cheque. He has federal and provincial TD1s on file with claim code 1. Calculate the income taxes to be withheld on his vacation pay.
Reveal Solution Discussion 0Correct Answer:
341.50
Explanation:
CRA's method for bonus/irregular payments paid separately is to calculate income tax on the combined pay (regular pay + the irregular payment) using the regular tax tables, then subtract the tax that would apply to the regular pay alone. The difference is the income tax to withhold from the irregular payment.
Here, the semi-monthly taxable pay is:
Regular pay = $1,800.00
Regular + vacation payout = $3,200.00
Using the 2026 Alberta semi-monthly (24 pay periods) tax tables with claim code 1:
At $1,800, Federal tax = $130.45 and Alberta tax = $58.55 # Total = $189.00.
At $3,200, Federal tax = $356.50 and Alberta tax = $174.00 # Total = $530.50.
Income tax on the vacation payout = $530.50 # $189.00 = $341.50.
CPP (including the enhanced portion) is a separate statutory deduction that must also be calculated on the payout, but this question asked specifically for income tax withholding.
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