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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. A paper Record of Employment must be issued:

A) Within five calendar days of an interruption of earnings
B) All of the above
C) When requested by Service Canada
D) When an employer becomes aware of an interruption of earnings exceeding seven calendar days

2. What is the portion of a retiring allowance eligible to be transferred into a Registered Retirement Savings Plan (RRSP) or a registered pension plan (RPP) tax free based on?

A) The employee's number of years of service with the employer and its associated companies prior to
1996
B) The employee's age plus the employee's average earnings from the past five years with the employer and its associated companies
C) The employee's average earnings from the past five years with the employer and its associated companies
D) The employee's wages at the point of receiving the retiring allowance

3. 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.

4. Alyssa is a member of her employer's Defined Contribution Pension Plan. The plan defines the contribution as 3% of the employee's pensionable earnings, with the employer matching the employee's contribution.
Alyssa's pensionable earnings are $3,400.00 per month. Calculate the total payment to be remitted to Alyssa's Defined Contribution Pension Plan each month.

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

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

Solutions: