National Payroll Institute Payroll Fundamentals 1Exam : PF1

PF1 real exams

Exam Code: PF1

Exam Name: Payroll Fundamentals 1Exam

Updated: Jun 22, 2026

Q & A: 75 Questions and Answers

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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. 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.


2. Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.


3. An interruption of earnings occurs when there is a period of how many days with no insurable earnings?

A) Seven calendar days
B) Seven business days
C) Five calendar days
D) Five business days


4. 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
C) Ontario & Quebec
D) Quebec


5. An employee-employer relationship is deemed to exist when:

A) The employee refuses the right to be recalled to work
B) The employee continues to participate in some of the benefit plans that were available while they were employed
C) There is no expectation of work to be performed by the employee
D) The employee continues to accrue benefits in the organization's pension plan


Solutions:

Question # 1
Answer: Only visible for members
Question # 2
Answer: Only visible for members
Question # 3
Answer: A
Question # 4
Answer: D
Question # 5
Answer: D

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