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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?

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

2. A death benefit is a:

A) Payment made by an employer of any outstanding earnings to an employee on their death
B) Life insurance payment made by an insurance company on the death of an employee
C) Payment made by an employer of vacation pay owing to an employee on their death
D) Discretionary payment made by an employer on the death of an employee, in recognition of the employee's service

3. Anthony earns $750.00 per week. He has a cash taxable benefit of $25.00 per week. Anthony is exempt from CPP contributions. Calculate the net taxable income for the week.

4. How many pay periods will be used to calculate insurable earnings inBlock 15Bon the Record of Employment if the employee is paidweekly?

A) Last7pay periods (or less if period of employment is shorter)
B) Last13pay periods (or less if period of employment is shorter)
C) Last14pay periods (or less if period of employment is shorter)
D) Last27pay periods (or less if period of employment is shorter)

5. The formula for calculating net pay is:

A) Gross earnings minus total deductions
B) Net taxable income minus total deductions
C) Gross earnings minus total tax
D) Pensionable earnings minus total deductions

Solutions: