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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 2: Payroll Accounting | - Payroll accounting practices
|
| Topic 3: Record of Employment | - ROE processing
|
| Topic 4: Commission Payments | - Commission payroll processing
|
| Topic 5: New Employee Information | - Employee setup and documentation
|
| Topic 6: Non-Regular Payments | - Special payroll payments
|
| Topic 7: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 8: Non-Statutory Deductions | - Voluntary deductions
|
| Topic 9: Provincial Remittances | - Provincial payroll requirements
|
| Topic 10: Federal Remittances | - Government remittance obligations
|
| Topic 11: Workers’ Compensation | - Workers compensation administration
|
| Topic 12: Year-End Processing | - Federal and provincial year-end reporting
|
| Topic 13: Termination of Employment | - Termination processing
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
1. In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?
A) Monthly
B) Depends on the pay period frequency
C) Irregular
D) Weekly
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 clearance certificate
B) A completed T1213
C) A confidentiality agreement
D) Consent to withhold statutory deductions
3. An interruption of earnings occurs when there is a period of how many days with no insurable earnings?
A) Five calendar days
B) Seven business days
C) Five business days
D) Seven calendar days
4. Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?
A) Block 15B only
B) It would not be recorded
C) Block 17A only
D) Blocks 15B, 15C P.P. 1 and 17A
5. An employee has the use of a company-leased vehicle for both business and personal use. This is an example of:
A) An earning
B) An allowance
C) A benefit
D) An expense reimbursement
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: C |
