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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

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.

Question 2

Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.

Question 3

Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought isnot supported by receiptsand is a reasonable reimbursement amount. This is considered:

A. None of the above
B. A cash taxable benefit
C. A non-taxable allowance
D. A taxable allowance

Question 4

Steve is physically disabled and his employer pays for his parking spot. This is considered:

A. None of the above
B. A cash taxable benefit
C. A non-cash taxable benefit
D. A taxable allowance

Question 5

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

Solutions: