National Payroll Institute PF1 Valid Dump : Payroll Fundamentals 1Exam

PF1 real exams

Exam Code: PF1

Exam Name: Payroll Fundamentals 1Exam

Updated: Oct 15, 2026

Q & A: 75 Questions and Answers

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National Payroll Institute PF1 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Termination and Special Payments30%- Termination payments
  • 1. Wages in lieu of notice, severance pay
    • 2. Retiring allowances, death benefits
      - Leaves and absences
      • 1. Vacation pay, statutory holidays
        • 2. Sick leave, maternity/parental leave payments
          Topic 2: Communication and Compliance10%- Stakeholder communication
          • 1. Employee, government, third-party requirements
            - Accuracy and documentation
            • 1. Record keeping and audit trails
              Topic 3: Record of Employment (ROE)20%- ROE completion requirements
              • 1. Insurable/pensionable earnings reporting
                • 2. Block-by-block reporting rules
                  - Submission and deadlines
                  • 1. Electronic vs paper filing
                    Topic 4: Individual Pay Calculations40%- Non-regular earnings
                    • 1. Overtime, bonuses, retroactive pay
                      • 2. Allowances, taxable benefits
                        - Regular earnings
                        • 1. Hourly, salary, commission calculations
                          • 2. Pay period types and frequency

                            National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

                            Question #1

                            Charlene receives $50.00 each pay for her meals. This is an example of:

                            • A. A reimbursement
                            • B. None of the above
                            • C. An allowance
                            • D. A benefit
                            Reveal Solution  Discussion  0

                            Correct Answer: C  🗳️

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                            Question #2

                            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
                            Reveal Solution  Discussion  0

                            Correct Answer: B  🗳️

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                            Question #3

                            The deduction for living in a prescribed zone can be claimed by residents of which jurisdictions?

                            • A. All Canadian provinces and territories
                            • B. Alberta, Saskatchewan and Manitoba
                            • C. Northwest Territories, Nunavut and Yukon
                            • D. New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island
                            Reveal Solution  Discussion  0

                            Correct Answer: A  🗳️

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                            Question #4

                            The authorization for hiring form should contain a checklist to ensure the organization obtains all required information. What is an example of an item that could be on that checklist?

                            • A. A confidentiality agreement
                            • B. Consent to withhold statutory deductions
                            • C. A completed T1213
                            • D. A clearance certificate
                            Reveal Solution  Discussion  0

                            Correct Answer: A  🗳️

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                            Question #5

                            What is piecework?

                            • A. A fixed amount of earnings paid to an employee per pay period, regardless of the number of hours worked or the production they accomplished
                            • B. Earnings which are based on the amount of time worked, usually at a rate per hour or per day
                            • C. A rate of pay earned per unit of production, regardless of the length of time taken
                            • D. All of the above
                            Reveal Solution  Discussion  0

                            Correct Answer: C  🗳️

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