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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Communication and Compliance | 10% | - Stakeholder communication
|
| Topic 2: Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Topic 3: Individual Pay Calculations | 40% | - Non-regular earnings
|
| Topic 4: Termination and Special Payments | 30% | - Leaves and absences
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Which of the following company-compulsory deductions would reduce the employee's gross taxable income for purposes of withholding income taxes?
- A. Employee payment of provincial health care plan premiums
- B. All of the above
- C. Employee contributions to a group Registered Retirement Savings Plan (RRSP)
- D. Employee payment of a portion of group benefit plan premiums
Correct Answer: C 🗳️
Explanation: Only visible for TestValid members. You can sign-up / login (it's free).
The source deductions form completed by all new employees in Quebec is called:
- A. T1213
- B. TD1-AB
- C. T2222
- D. TP-1015.3-V
Correct Answer: D 🗳️
Explanation: Only visible for TestValid members. You can sign-up / login (it's free).
Feraz Dalia is due $12,523.00 in legislated wages in lieu of notice that will be added to his last weekly pay of
$1,080.00. Calculate Feraz's Employment Insurance (EI) premium, if his employer is situated in Saskatchewan and the yearly maximum contribution will not be exceeded.
Correct Answer:
$221.73 (employee EI premium)
Explanation:
In Saskatchewan (outside Quebec), EI premiums are deducted at the 2026 employee EI premium rate of $1.63 per $100 of insurable earnings (1.63%).
CRA guidance confirms that wages in lieu of termination notice are subject to EI premiums, and to determine statutory deductions you include the wages in lieu with the regular income (if any) for the pay period.
Step 1: Determine total insurable earnings in the final pay (assuming both amounts are insurable and the annual maximum won't be exceeded):
$12,523.00 + $1,080.00 = $13,603.00.
Step 2: Calculate EI premium:
$13,603.00 × 1.63% = $13,603.00 × 0.0163 = $221.7289, which rounds to $221.73.
So, the EI premium to deduct from Feraz's pay for this combined payment is $221.73.
A paper Record of Employment must be issued:
- A. All of the above
- B. When an employer becomes aware of an interruption of earnings exceeding seven calendar days
- C. When requested by Service Canada
- D. Within five calendar days of an interruption of earnings
Correct Answer: A 🗳️
Explanation: Only visible for TestValid members. You can sign-up / login (it's free).
Which statutory deductions is salary continuance subject to?
- A. All deductions except Employment Insurance and Quebec Parental Insurance Plan premiums
- B. All deductions except Quebec Parental Insurance Plan premiums
- C. All deductions except Employment Insurance premiums
- D. All deductions
Correct Answer: D 🗳️
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