Download National Payroll Institute : PF1 Questions & Answers as PDF & Test Software
Updated: Jun 11, 2026
No. of Questions: 75 Questions & Answers with Testing Engine
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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
1. Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.
2. Paul Westin works for an Alberta organization and receives a regular salary of $1,800.00 semi-monthly. He will be receiving a payout of accrued vacation with no time taken of $1,400.00 on a separate cheque. He has federal and provincial TD1s on file with claim code 1. Calculate the income taxes to be withheld on his vacation pay.
3. In which province or territory is the employer-paid premium for private health insurance coverage that includes dental and prescription coverage considered to be a non-cash taxable benefit?
A) Ontario
B) Quebec
C) British Columbia
D) Yukon
4. By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?
A) The Income Tax Act
B) The Creditors' Relief Act
C) The Employment Insurance Act
D) The Canada Pension Plan Act
5. In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?
A) Monthly
B) Weekly
C) Irregular
D) Depends on the pay period frequency
Solutions:
| Question # 1 Answer: Only visible for members | Question # 2 Answer: Only visible for members | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: D |
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