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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?

A) It would not be recorded
B) Block 15B only
C) Blocks 15B, 15C P.P. 1 and 17A
D) Block 17A only

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

3. The formula for calculating net pay is:

A) Gross earnings minus total tax
B) Net taxable income minus total deductions
C) Pensionable earnings minus total deductions
D) Gross earnings minus total deductions

4. A paper Record of Employment must be issued:

A) Within five calendar days of an interruption of earnings
B) All of the above
C) When an employer becomes aware of an interruption of earnings exceeding seven calendar days
D) When requested by Service Canada

5. Which pension plan requires the services of an actuary to study and forecast future needs of the plan to ensure the plan remains sufficiently funded to provide employees with their retirement benefits?

A) Defined contribution pension plan
B) Registered Retirement Savings Plan
C) Defined benefit pension plan
D) All of the above

Solutions: