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National Payroll Institute PF1 Exam Syllabus Topics:

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) Irregular
C) Depends on the pay period frequency
D) Weekly

2. A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:

A) Benefits
B) Earnings
C) Allowances
D) Expense reimbursements

3. When would a Record of Employment be issued for an employee paid mainly by commission?

A) When the employee has not earned any commission after six months
B) When the employment relationship has been severed
C) When the employee has had seven consecutive calendar days without both work and insurable earnings
D) An employee mainly paid by commission is not entitled to receive a Record of Employment

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

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

5. Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought isnot supported by receiptsand is a reasonable reimbursement amount. This is considered:

A) A taxable allowance
B) A cash taxable benefit
C) A non-taxable allowance
D) None of the above

Solutions: