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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

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

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

2. In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?

A) Weekly
B) Irregular
C) Depends on the pay period frequency
D) Monthly

3. A paper Record of Employment must be issued:

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

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

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

5. In which province or territory is the employer-paid premium for private health insurance coverage that includes dental and prescription coverage considered to be a non-cash taxable benefit?

A) Yukon
B) Quebec
C) Ontario
D) British Columbia

Solutions: