National Payroll Institute PF1

In recent years, many people choose to take National Payroll Institute PF1 certification exam which can make you get the National Payroll Institute certificate that is the passport to get a better job and get promotions.

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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. An employee who lives in Ontario and reports to work at a permanent establishment of the employer in Quebec will have income tax deducted based on which province?

A) Employee's choice
B) Ontario & Quebec
C) Quebec
D) Ontario

2. Which of the following deductions would be the last payroll withholding in order of priority?

A) Voluntary insurance coverage
B) The organization's pension plan
C) Requirement to Pay
D) Third Party Demand

3. Benefits are:

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

4. 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.

5. Rosa joined Avion Electronics in April 1983. Her employment was terminated on November 30, 2015 and she was paid a $62,500.00 retiring allowance. Rosa joined her company's pension plan in 1986 and was fully vested on termination of employment. Calculate the non-eligible portion of the retiring allowance.

Solutions: