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National Payroll Institute PF1 Exam Overview:
| Certification Vendor: | National Payroll Institute |
| Exam Name: | Payroll Fundamentals 1 |
| Exam Number: | PF1 |
| Exam Duration: | 120 minutes |
| Exam Price: | $499.00 – $649.00 CAD |
| Exam Format: | Multiple-choice, Fill-in-the-blank, Case studies |
| Passing Score: | 65% |
| Related Certifications: | Payroll Compliance Legislation Payroll Fundamentals 2 |
| Real Exam Qty: | 73–75 |
| Certificate Validity Period: | 3 years |
| Available Languages: | English |
| Recommended Training: | Official PF1 Online Course |
| Exam Registration: | National Payroll Institute Registration |
| Sample Questions: | National Payroll Institute PF1 Sample Questions |
| Exam Way: | Remote online proctored exam; available via online, classroom, or challenge options |
| Pre Condition: | Successful completion of Payroll Compliance Legislation (PCL) course/exam |
| Official Syllabus URL: | https://payroll.ca/certification/payroll-fundamentals-1 |
National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Termination and Special Payments | 30% | - Leaves and absences
|
| Individual Pay Calculations | 40% | - Regular earnings
|
| Communication and Compliance | 10% | - Accuracy and documentation
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
1. 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) Tax table method
B) Bonus tax method
C) Lump-sum tax method
D) Retroactive tax method
2. An employee-employer relationship is deemed to exist when:
A) The employee continues to participate in some of the benefit plans that were available while they were employed
B) There is no expectation of work to be performed by the employee
C) The employee continues to accrue benefits in the organization's pension plan
D) The employee refuses the right to be recalled to work
3. A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
A) Expense reimbursements
B) Earnings
C) Allowances
D) Benefits
4. Michael is an employee in Alberta who is paid bi-weekly and earns $1,600.00 per pay period. He has a taxable meal allowance of $30.00 per pay period. His federal and provincial TD1s on file show a claim code
2. Michael already reached the annual maximum first and second Canada Pension Plan (CPP) contributions before this pay. Calculate his total federal and provincial income taxes.
5. 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
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: Only visible for members | Question # 5 Answer: D |
By Rebecca
