National Payroll Institute PF1 : Payroll Fundamentals 1Exam

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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

Charlene receives $50.00 each pay for her meals. This is an example of:

A. A benefit
B. A reimbursement
C. None of the above
D. An allowance

Question 2

Which of the following situations would not require an employer to issue a Record of Employment?

A. Employee's earnings fall to 40% of their normal weekly earnings
B. A business is sold and the new owner retains all employees and payroll records with no loss of earnings
C. Full-time employee went on 6 weeks' unpaid leave of absence
D. Employee is laid off and will not be recalled

Question 3

The authorization for hiring form should contain a checklist to ensure the organization obtains all required information. What is an example of an item that could be on that checklist?

A. All of the above
B. A clearance certificate
C. A benefit enrollment form
D. A completed T1213

Question 4

Which of the following types of earnings are not considered income from employment?

A. Commissions
B. Regular salary
C. Severance pay
D. Vacation pay

Question 5

The Canada Revenue Agency form that is completed to allow a commissioned employee to claim non- reimbursed expenses at source is a:

A. T777
B. TD1
C. TP-1015.R.13.1-V
D. TD1X

Solutions: