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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

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

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

2. 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.

3. Raminder was hired in January 1997. He was fully vested in the organization's pension plan at the time he received the retiring allowance. His employment was terminated on May 1, 2006 and he was paid a
$10,000.00 retiring allowance. Calculate the eligible portion of the retiring allowance.

A) None of the retiring allowance is eligible
B) $7,500.00
C) $2,000.00
D) $10,000.00

4. Tanya submitted a letter of resignation to her employer on April 2 of the current year advising that she would be resigning her position effective April 27 for the pay period ending April 28. What date will appear in Block
11 of Tanya's Record of Employment?

A) None of the above
B) April 2 of the current year
C) April 30 of the current year
D) April 27 of the current year

5. A retiring allowance includes:

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

Solutions: