National Payroll Institute Payroll Fundamentals PF1

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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

Which of the following types of payments made by a private organization would not be subject to all statutory deductions?

A. Vacation pay when no time was taken
B. Retroactive adjustment
C. Directors' fees
D. Performance bonus

Question 2

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

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

Question 3

A retiring allowance includes:

A. Legislated wages in lieu of notice in Quebec
B. Vacation pay
C. None of the above
D. Accumulated overtime
E. Bonus or incentive pay

Question 4

An employee-employer relationship is deemed to exist when:

A. The employee continues to accrue benefits in the organization's pension plan
B. There is no expectation of work to be performed by the employee
C. The employee continues to participate in some of the benefit plans that were available while they were employed
D. The employee refuses the right to be recalled to work

Question 5

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

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

Solutions: