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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Payroll Fundamentals and Compliance Framework | - Payroll system overview in Canada
|
| Earnings, Deductions, and Taxation | - Deductions and remittances
|
| Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Question 1
The capital cost of an employer-owned vehicle includes:
A. The cost of the vehicle, vehicle options, accessories, sales tax and additions that add to depreciation value
B. The cost of the vehicle excluding sales tax
C. The cost of the vehicle, vehicle options, specialized equipment to meet requirements of employment
D. The cost of the vehicle, sales tax, customized heavy-duty suspension and power winches to meet requirement of employment uses
Question 2
Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:
A. Earnings
B. Expense reimbursements
C. Allowances
D. Benefits
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. A confidentiality agreement
B. A clearance certificate
C. Consent to withhold statutory deductions
D. A completed T1213
Question 4
An interruption of earnings occurs when there is a period of how many days with no insurable earnings?
A. Five business days
B. Seven business days
C. Seven calendar days
D. Five calendar days
Question 5
By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?
A. The Employment Insurance Act
B. The Income Tax Act
C. The Canada Pension Plan Act
D. The Creditors' Relief Act
Solutions:
| Question 1 Answer: A | Question 2 Answer: D | Question 3 Answer: A | Question 4 Answer: C | Question 5 Answer: B |








