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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

Charmaine's employment was terminated by her employer on April 13 of the current year. Charmaine had worked for her employer for 3 years and was paid 3 weeks of legislated wages in lieu of notice and two weeks' vacation pay with her final pay. What date should be recorded in Block 11 on Charmaine's Record of Employment?

A. April 13 of the current year
B. May 4 of the current year
C. Block 11 would not be completed
D. None of the above

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

Question 3

Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?

A. Block 17C only
B. Block 15C only
C. Block 15B only
D. Blocks 15B and 17C

Question 4

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

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

Question 5

Duncan Drapak was employed in Ontario. Upon termination of his employment, he will be paid $7,760.00 legislated wages in lieu of notice together with his final weekly pay of $875.00. Calculate Duncan's Canada Pension Plan (CPP) contribution if the yearly maximum contribution will not be exceeded.

Solutions: