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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

Benefits are:

A. Dollar amounts paid to employees for the use of their personal property for business purposes
B. Dollar amounts the employer pays for the work an employee performs
C. Values attributed to something the employer has either provided to an employee or paid for on an employee's behalf
D. Dollar amounts paid to employees to cover expenses that they incur while performing their job

Question 2

Which of the following situations would not require an employer to issue a Record of Employment?

A. A business is sold and the new owner retains all employees and payroll records with no loss of earnings
B. Full-time employee went on 6 weeks' unpaid leave of absence
C. Employee's earnings fall to 40% of their normal weekly earnings
D. Employee is laid off and will not be recalled

Question 3

Matt earns $10.10 per hour and works 37.5 hours per week. Calculate Matt's regular bi-weekly earnings.

Question 4

Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.

Question 5

The formula for calculating net pay is:

A. Net taxable income minus total deductions
B. Gross earnings minus total deductions
C. Pensionable earnings minus total deductions
D. Gross earnings minus total tax

Solutions: