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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. The amount of notice the employer must give an employee depends on:

A) The employee's length of service and the jurisdiction in which they work
B) The size of the employer's payroll
C) The industry in which the employer operates
D) The employee's length of service and the jurisdiction in which they live

2. Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.

3. Which of the following is not correct?

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

4. Feraz Dalia is due $12,523.00 in legislated wages in lieu of notice that will be added to his last weekly pay of
$1,080.00. Calculate Feraz's Employment Insurance (EI) premium, if his employer is situated in Saskatchewan and the yearly maximum contribution will not be exceeded.

5. Which of the following company-compulsory deductions would reduce the employee's gross taxable income for purposes of withholding income taxes?

A) Employee payment of a portion of group benefit plan premiums
B) All of the above
C) Employee payment of provincial health care plan premiums
D) Employee contributions to a group Registered Retirement Savings Plan (RRSP)

Solutions: