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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Elodie is paid her commissions together with her bi-weekly salary of $1,000.00. This pay period her commissions are $4,300.00. Calculate her Quebec Pension Plan (QPP) contribution for this pay period.

2. Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?

A) Blocks 15B, 15C P.P. 1 and 17A
B) Block 17A only
C) It would not be recorded
D) Block 15B only

3. The Canada Revenue Agency form that is completed to allow a commissioned employee to claim non- reimbursed expenses at source is a:

A) TP-1015.R.13.1-V
B) TD1X
C) TD1
D) T777

4. An employee has the use of a company-leased vehicle for both business and personal use. This is an example of:

A) An allowance
B) An earning
C) An expense reimbursement
D) A benefit

5. What information is required to calculate thestandby charge, thereduced standby charge, and theoperating cost benefitfor a company-owned automobile?

A) Capital cost, sales taxes, availability
B) Capital cost, sales tax, availability, total kilometres, business kilometres, and personal kilometres
C) Capital cost, total kilometres, personal kilometres, and business kilometres
D) Capital cost, availability, business kilometres

Solutions: