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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.

2. The deduction for living in a prescribed zone can be claimed by residents of which jurisdictions?

A) All Canadian provinces and territories
B) Alberta, Saskatchewan and Manitoba
C) Northwest Territories, Nunavut and Yukon
D) New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island

3. 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) It would not be recorded
D) Block 15B only

4. Paula is granted a pay increase. The paperwork informing the payroll department of the pay increase is two pay periods late. What method would be used to calculate income taxes on the separate retroactive payment?

A) Bonus tax method
B) Lump-sum tax method
C) Tax table method
D) Retroactive tax method

5. What information is required to calculate thestandby charge, thereduced standby charge, and theoperating cost benefitfor a company-owned automobile?

A) Capital cost, total kilometres, personal kilometres, and business kilometres
B) Capital cost, sales tax, availability, total kilometres, business kilometres, and personal kilometres
C) Capital cost, sales taxes, availability
D) Capital cost, availability, business kilometres

Solutions: