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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Individual Pay Calculations | 40% | - Non-regular earnings
|
| Topic 2: Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Topic 3: Communication and Compliance | 10% | - Accuracy and documentation
|
| Topic 4: Termination and Special Payments | 30% | - Leaves and absences
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Paul Westin works for an Alberta organization and receives a regular salary of $1,800.00 semi-monthly. He will be receiving a payout of accrued vacation with no time taken of $1,400.00 on a separate cheque. He has federal and provincial TD1s on file with claim code 1. Calculate the income taxes to be withheld on his vacation pay.
Reveal Solution Discussion 0Correct Answer:
341.50
Explanation:
CRA's method for bonus/irregular payments paid separately is to calculate income tax on the combined pay (regular pay + the irregular payment) using the regular tax tables, then subtract the tax that would apply to the regular pay alone. The difference is the income tax to withhold from the irregular payment.
Here, the semi-monthly taxable pay is:
Regular pay = $1,800.00
Regular + vacation payout = $3,200.00
Using the 2026 Alberta semi-monthly (24 pay periods) tax tables with claim code 1:
At $1,800, Federal tax = $130.45 and Alberta tax = $58.55 # Total = $189.00.
At $3,200, Federal tax = $356.50 and Alberta tax = $174.00 # Total = $530.50.
Income tax on the vacation payout = $530.50 # $189.00 = $341.50.
CPP (including the enhanced portion) is a separate statutory deduction that must also be calculated on the payout, but this question asked specifically for income tax withholding.
Select the correct order of priority for withholding payroll deductions from an employee's earnings.
- A. Statutory deductions, legal deductions, union deductions, company-compulsory deductions, voluntary deductions
- B. Union deductions, statutory deductions, legal deductions, company-compulsory deductions, voluntary deductions
- C. Company-compulsory deductions, union deductions, statutory deductions, legal deductions, voluntary deductions
- D. Statutory deductions, union deductions, legal deductions, company-compulsory deductions, voluntary deductions
Correct Answer: A 🗳️
Explanation: Only visible for TestPassed members. You can sign-up / login (it's free).
An employee-employer relationship is deemed to exist when:
- A. The employee continues to accrue benefits in the organization's pension plan
- B. The employee continues to participate in some of the benefit plans that were available while they were employed
- C. There is no expectation of work to be performed by the employee
- D. The employee refuses the right to be recalled to work
Correct Answer: A 🗳️
Explanation: Only visible for TestPassed members. You can sign-up / login (it's free).
Elodie is paid her commissions together with her bi-weekly salary of $1,000.00. This pay period her commissions are $4,300.00. Calculate her Quebec Pension Plan (QPP) contribution for this pay period.
Reveal Solution Discussion 0Correct Answer:
$325.42
Explanation:
Because Elodie is subject to QPP, her pensionable earnings for the pay period include both salary and commissions (both are pensionable employment earnings, assuming no exemptions apply). First, determine total pensionable earnings for the bi-weekly pay:
$1,000.00 + $4,300.00 = $5,300.00.
For 2026, Revenu Quebec shows the QPP basic exemption is $3,500 annually and the (employee) QPP contribution rate on earnings up to the maximum pensionable earnings is 6.30%.
Payroll applies the exemption per pay period. For bi-weekly pay (26 pay periods):
$3,500 ÷ 26 = $134.62 (rounded to cents).
Pensionable earnings subject to QPP this pay:
$5,300.00 # $134.62 = $5,165.38.
QPP contribution:
$5,165.38 × 6.30% = $5,165.38 × 0.063 = $325.41894, which rounds to $325.42.
Phan was employed fromMarch 1, 1992throughJanuary 10, 2007. He was not a member of the organization' s pension plan. Calculate the number of years eligible for the$1,500.00portion of a retiring allowance.
- A. 1
- B. 5
- C. 0
- D. 2
Correct Answer: C 🗳️
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