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National Payroll Institute PF1 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Termination and Special Payments	30%	- Leaves and absences 1. Sick leave, maternity/parental leave payments 2. Vacation pay, statutory holidays - Termination payments 1. Wages in lieu of notice, severance pay 2. Retiring allowances, death benefits
Topic 2: Communication and Compliance	10%	- Accuracy and documentation 1. Record keeping and audit trails - Stakeholder communication 1. Employee, government, third-party requirements
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 Calculations	40%	- 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

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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions (Q20-Q25):

NEW QUESTION # 20
A death benefit is a:

A. Payment made by an employer of any outstanding earnings to an employee on their death
B. Life insurance payment made by an insurance company on the death of an employee
C. Payment made by an employer of vacation pay owing to an employee on their death
D. Discretionary payment made by an employer on the death of an employee, in recognition of the employee's service

Answer: D

Explanation:
The CRA defines a death benefit as the gross amount of any payment made on or after the death of an employee to recognize the employee's service in an office or employment. It can be paid to a surviving spouse
/common-law partner, heir, or the estate.
This is different from amounts the employee already earned before death (for example, regular wages up to the date of death, or vacation pay that was accrued/earned). CRA guidance treats wages and employment income earned up to and including the date of death as amounts to be reported on a T4 slip, not as a death benefit.
It's also different from a life insurance payout from an insurer (which is not an employer-paid "death benefit" for payroll reporting purposes). The payroll impact is that a qualifying death benefit is generally reported as a special payment (often on a T4A), following CRA rules for deductions and reporting of death benefits.

NEW QUESTION # 21
The employee-employer relationship is deemed to be severed when:

A. None of the above
B. The employee retains the right to be recalled to work
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

Answer: C

Explanation:
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.

NEW QUESTION # 22
The amount of notice the employer must give an employee depends on:

A. The size of the employer's payroll
B. The employee's length of service and the jurisdiction in which they live
C. The industry in which the employer operates
D. The employee's length of service and the jurisdiction in which they work

Answer: D

Explanation:
Termination notice requirements come from the employment standards legislation that applies to the workplace, which is tied to the jurisdiction where the employee works (province/territory), unless the workplace is federally regulated. The Government of Canada explicitly directs employers and employees to consult the employment standards for the province or territory of work if they are not in a federally regulated industry.
Within a given jurisdiction, the minimum notice (or pay in lieu) is typically based on the employee's length of continuous employment/service. For example, under the Canada Labour Code (federally regulated workplaces), required notice increases with service (and can be replaced with wages in lieu), showing service length is a core driver of notice entitlements.
That's why "where they live" is not the deciding factor for notice rules: the governing employment standards are based on the jurisdiction of employment (where the work is performed / the employment is regulated), and the employee's length of service under that jurisdiction's rules.

NEW QUESTION # 23
The capital cost of an employer-owned vehicle includes:

A. The cost of the vehicle excluding sales tax
B. The cost of the vehicle, sales tax, customized heavy-duty suspension and power winches to meet requirement of employment uses
C. The cost of the vehicle, vehicle options, accessories, sales tax and additions that add to depreciation value
D. The cost of the vehicle, vehicle options, specialized equipment to meet requirements of employment

Answer: C

Explanation:
For CRA automobile benefit purposes (standby charge on an employer-owned automobile), the "cost" used is the capital cost, which includes more than just the sticker price. CRA guidance states the cost includes the trade-in amount (if applicable), additions, and GST/HST and PST as part of the cost base used in the standby charge calculation.
Option D is the best match because it includes vehicle options/accessories, sales taxes, and additions that add to depreciation value. Importantly, CRA also notes that certain specialized equipment added to meet the requirements of a disabled person or employment (examples include heavy-duty suspension and power winches) is not considered part of the automobile's cost for standby charge purposes. This directly rules out options A and C, since they treat specialized equipment as part of capital cost. Option B is incorrect because CRA includes sales taxes (GST/HST and PST) in the cost base.

NEW QUESTION # 24
Michael is an employee in Alberta who is paid bi-weekly and earns $1,600.00 per pay period. He has a taxable meal allowance of $30.00 per pay period. His federal and provincial TD1s on file show a claim code
2. Michael already reached the annual maximum first and second Canada Pension Plan (CPP) contributions before this pay. Calculate his total federal and provincial income taxes.

Answer:

Explanation:
(total federal + Alberta tax): $173.48
Explanation:
Taxable gross for the period = $1,600.00 + $30.00 = $1,630.00 (a taxable allowance is included in income for tax withholding).
Using CRA T4032-AB (Biweekly, 26 pay periods) with claim code 2:
Federal tax at pay $1,630 falls in the $1,619-$1,635 range # CC2 = $107.35.
Alberta provincial tax at pay $1,630 falls in the $1,628-$1,644 range # CC2 = $46.55.
Subtotal tax from the tables = $107.35 + $46.55 = $153.90.
CRA notes these tax tables build in the tax credits for CPP/EI, so when CPP is not deducted (because annual max already reached), you must increase tax withholding accordingly.
CPP that would have been deducted this pay (using CRA rates/YBE):
Pensionable = $1,630 # ($3,500/26 = $134.62) = $1,495.38; CPP (4.95% + 1.00% = 5.95%) = $88.98.
Add back missing credits: Federal 14% × 88.98 = $12.46; Alberta 8% × 88.98 = $7.12 # total $19.58.
Final total tax = $153.90 + $19.58 = $173.48.

NEW QUESTION # 25
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