DumpTOP의 덤프선택으로National Payroll Institute PF1인증시험에 응시한다는 것 즉 성공과 멀지 않았습니다. 여러분의 성공을 빕니다.
| Section | Objectives |
|---|---|
| Topic 1: Year-End Processing | - Federal and provincial year-end reporting
|
| Topic 2: Non-Regular Payments | - Special payroll payments
|
| Topic 3: New Employee Information | - Employee setup and documentation
|
| Topic 4: Workers’ Compensation | - Workers compensation administration
|
| Topic 5: Record of Employment | - ROE processing
|
| Topic 6: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 7: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 8: Non-Statutory Deductions | - Voluntary deductions
|
| Topic 9: Termination of Employment | - Termination processing
|
| Topic 10: Provincial Remittances | - Provincial payroll requirements
|
| Topic 11: Payroll Accounting | - Payroll accounting practices
|
| Topic 12: Commission Payments | - Commission payroll processing
|
| Topic 13: Federal Remittances | - Government remittance obligations
|
지금 사회에 능력자들은 아주 많습니다.it인재들도 더욱더 많아지고 있습니다.많은 it인사들은 모두 관연 it인증시험에 참가하여 자격증취득을 합니다.자기만의 자리를 확실히 지키고 더 높은 자리에 오르자면 필요한 스펙이니까요.PF1시험은National Payroll Institute인증의 중요한 시험이고 또 많은 it인사들은National Payroll Institute자격증을 취득하려고 노력하고 있습니다.
질문 # 57
Paula is granted a pay increase. The paperwork informing the payroll department of the pay increase is two pay periods late. What method would be used to calculate income taxes on the separate retroactive payment?
정답：A
설명：
A payment made to "catch up" wages because a pay increase was processed late is a retroactive payment. The CRA provides different income tax calculation approaches depending on the payment type and specifically lists "Retroactive payments" as its own category, separate from regular tax-table calculations, lump-sum, and bonus/irregular methods.
For bonuses and retroactive pay increases, the CRA also points employers to the Payroll Deductions Online Calculator (PDOC) to calculate CPP, EI, and income tax correctly, which aligns with using the appropriate CRA method for retroactive amounts.
Because this situation is explicitly a retroactive adjustment (two pay periods late), the correct choice is the Retroactive tax method (option C), not the bonus/irregular method, not the lump-sum method, and not the regular tax tables.
질문 # 58
Feraz Dalia is due $12,523.00 in legislated wages in lieu of notice that will be added to his last weekly pay of
$1,080.00. Calculate Feraz's Employment Insurance (EI) premium, if his employer is situated in Saskatchewan and the yearly maximum contribution will not be exceeded.
정답：
설명：
$221.73 (employee EI premium)
Explanation:
In Saskatchewan (outside Quebec), EI premiums are deducted at the 2026 employee EI premium rate of $1.63 per $100 of insurable earnings (1.63%).
CRA guidance confirms that wages in lieu of termination notice are subject to EI premiums, and to determine statutory deductions you include the wages in lieu with the regular income (if any) for the pay period.
Step 1: Determine total insurable earnings in the final pay (assuming both amounts are insurable and the annual maximum won't be exceeded):
$12,523.00 + $1,080.00 = $13,603.00.
Step 2: Calculate EI premium:
$13,603.00 × 1.63% = $13,603.00 × 0.0163 = $221.7289, which rounds to $221.73.
So, the EI premium to deduct from Feraz's pay for this combined payment is $221.73.
질문 # 59
The employee-employer relationship is deemed to be severed when:
정답：C
설명：
In ROE administration, the key concept is whether the employment relationship is still "active" (that is, whether there is an ongoing expectation the employee will work again). Service Canada's ROE guidance ties ROE issuance to an interruption of earnings and specifically identifies situations where an employee is no longer on the employer's active employment list (for example, no expectation of future work) as a trigger for issuing an ROE.
Options A and B describe circumstances that can still align with an ongoing employment relationship. For example, employees may remain eligible for certain benefits after a last day worked, and a right to recall means the employer may still consider the employee attached to the workplace (often still "active" depending on the arrangement). In contrast, when there is no expectation of work to be performed, the relationship is effectively ended for ROE purposes, and the employer generally proceeds with separation reporting and ROE completion based on the interruption of earnings rules.
질문 # 60
How many pay periods will be used to calculate insurable earnings inBlock 15Bon the Record of Employment if the employee is paidweekly?
정답：C
설명：
For apaper ROE, Service Canada's ROE guidance uses a set number ofmost recent consecutive pay periods to support the reporting of insurable earnings. InBlock 15C(insurable earnings by pay period), the paper ROE provides27 fields, which allows reporting up to27 weekly pay periods(or fewer if the employee worked fewer periods).
Block15Bis thetotal insurable earningsfor the applicable number of consecutive pay periods, and for a weekly payroll this aligns with the same maximum count used on the paper ROE earnings grid-27periods.
Practically, this means payroll totals the employee's insurable earnings for thelast 27 consecutive weekly pay periodsleading up to the interruption of earnings (or the full period of employment if shorter). Using the correct number of pay periods ensures Service Canada has the right earnings history to adjudicate EI benefits accurately and reduces ROE processing issues.
질문 # 61
Anne Massy works for Liberty Promotions in Nunavut and is provided with a company-leased automobile.
The automobile was in Anne's possession for 365 days. Of the 34,134 kilometres driven, 15,805 kilometres were for business purposes. The monthly lease cost of the vehicle was $198.60, excluding GST calculated at
5%. Anne requested in writing that Liberty Promotions use the optional operating cost method if all conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.
Calculate Anne's annual automobile taxable benefit.
정답：
설명：
$7,900.10
Explanation:
Anne has both an automobile standby charge (because the car was made available) and an operating expense benefit (because the employer paid operating costs and she did not reimburse).
1) Standby charge (leased auto): Lease cost for standby charge purposes includes GST and excludes insurance.
Monthly lease incl. GST = $198.60 × 1.05 = $208.53.
Standby charge per month = 2/3 × $208.53 = $139.02.
Days available ÷ 30 = 365 ÷ 30 = 12.17, rounded to 12.
Annual standby charge = $139.02 × 12 = $1,668.24.
2) Operating expense benefit: Personal km = 34,134 # 15,805 = 18,329.
Optional method requires the automobile be used primarily (>50%) for business; Anne's business use is under
50%, so the optional method does not apply and the fixed rate must be used.
Fixed rate (2026) = $0.34/km # 18,329 × 0.34 = $6,231.86.
Total taxable benefit = $1,668.24 + $6,231.86 = $7,900.10.
질문 # 62
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