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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Workers’ Compensation | - Workers compensation administration
|
| Topic 2: Commission Payments | - Commission payroll processing
|
| Topic 3: Record of Employment | - ROE processing
|
| Topic 4: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 5: Non-Regular Payments | - Special payroll payments
|
| Topic 6: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 7: Provincial Remittances | - Provincial payroll requirements
|
| Topic 8: New Employee Information | - Employee setup and documentation
|
| Topic 9: Payroll Accounting | - Payroll accounting practices
|
| Topic 10: Year-End Processing | - Federal and provincial year-end reporting
|
| Topic 11: Termination of Employment | - Termination processing
|
| Topic 12: Federal Remittances | - Government remittance obligations
|
| Topic 13: Non-Statutory Deductions | - Voluntary deductions
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
An employee in Ontario was paid a $25,000.00 retiring allowance. The eligible portion was $15,000.00 and was transferred to the employee's Registered Retirement Savings Plan (RRSP) by the employer. Calculate the income tax on the non-eligible portion.
- A. $1,000.00
- B. $5,000.00
- C. $2,000.00
- D. $7,250.00
Explanation: Only visible for Pass4sureCert members. You can sign-up / login (it's free).
Expense reimbursements are:
- A. Values attributed to something the employer has either provided to an employee or paid for on an employee's behalf
- B. Dollar amounts paid to employees to cover expenses that they incur while performing their job
- C. Dollar amounts paid to employees for the use of their personal property for business purposes
- D. Dollar amounts the employer pays for the work an employee performs
Explanation: Only visible for Pass4sureCert members. You can sign-up / login (it's free).
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 non-taxable allowance
- B. A cash taxable benefit
- C. None of the above
- D. A taxable allowance
Explanation: Only visible for Pass4sureCert members. You can sign-up / login (it's free).
Dollar amounts that are paid to an employee to cover expenses that they incurred while performing their job, but are not considered in the calculation of an employee's earnings are:
- A. Expense reimbursements
- B. Earnings
- C. Benefits
- D. Allowances
Explanation: Only visible for Pass4sureCert members. You can sign-up / login (it's free).
In Block 12 of the Record of Employment, the final pay period ending date for employees who are paid solely by commission or are paid salary plus irregularly paid commission will be:
- A. The Sunday of the week in which the last day for which paid, reported in Block 11, occurs
- B. The last date for which paid
- C. The last date of the pay period
- D. The Saturday of the week in which the last day for which paid, reported in Block 11, occurs
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