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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

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. Block 17A only
C. Block 15B only
D. It would not be recorded

Question 2

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 benefit enrollment form
C. All of the above
D. A clearance certificate

Question 3

Which of the following deductions would be the last payroll withholding in order of priority?

A. Third Party Demand
B. The organization's pension plan
C. Requirement to Pay
D. Voluntary insurance coverage

Question 4

Michael is an employee in Alberta who is paid bi-weekly and earns $1,600.00 per pay period. He has a taxable meal allowance of $30.00 per pay period. His federal and provincial TD1s on file show a claim code
2. Michael already reached the annual maximum first and second Canada Pension Plan (CPP) contributions before this pay. Calculate his total federal and provincial income taxes.

Question 5

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. Bonus payments reported in Block 17C are also reported in Block 15B
D. Vacation pay reported in Block 17A is reported in Block 15B

Solutions: