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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Bonus and incentive pays are subject to which statutory deductions?

A) Employment Insurance and Quebec Parental Insurance Plan premiums and Northwest Territories
/Nunavut payroll taxes
B) Canada/Quebec Pension Plan contributions, Quebec Parental Insurance Plan premiums, income taxes and Northwest Territories/Nunavut payroll taxes
C) Canada/Quebec Pension Plan contributions, Employment Insurance and Quebec Parental Insurance Plan premiums, income taxes and Northwest Territories/Nunavut payroll taxes
D) Canada/Quebec Pension Plan contributions, Employment Insurance premiums and income taxes

2. Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?

A) Blocks 15B, 15C P.P. 1 and 17A
B) It would not be recorded
C) Block 17A only
D) Block 15B only

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 30 of the current year
D) April 2 of the current year

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

5. Which statutory deductions is salary continuance subject to?

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

Solutions: