National Payroll Institute PF1 - Payroll Fundamentals 1Exam

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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

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

Question 2

When is the government-prescribed rate of interest set?

A. Annually
B. Each calendar quarter
C. The first of each month
D. Semi-annually

Question 3

What is piecework?

A. A rate of pay earned per unit of production, regardless of the length of time taken
B. Earnings which are based on the amount of time worked, usually at a rate per hour or per day
C. A fixed amount of earnings paid to an employee per pay period, regardless of the number of hours worked or the production they accomplished
D. All of the above

Question 4

A retiring allowance includes:

A. Vacation pay
B. None of the above
C. Accumulated overtime
D. Bonus or incentive pay
E. Legislated wages in lieu of notice in Quebec

Question 5

Anthony earns $750.00 per week. He has a cash taxable benefit of $25.00 per week. Anthony is exempt from CPP contributions. Calculate the net taxable income for the week.

Solutions: