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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Communication and Compliance | 10% | - Accuracy and documentation
|
| Topic 2: Termination and Special Payments | 30% | - Leaves and absences
|
| Topic 3: Individual Pay Calculations | 40% | - Non-regular earnings
|
| Topic 4: Record of Employment (ROE) | 20% | - Submission and deadlines
|
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iPassleader is a leading provider of top-quality Payroll Fundamentals 1Exam (PF1) preparation material for the PF1 test. Our Payroll Fundamentals 1Exam (PF1) exam questions are designed to help customers get success on the first try. These latest National Payroll Institute PF1 Questions are the result of extensive research by a team of professionals with years of experience.
NEW QUESTION # 64
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?
Answer: C
Explanation:
In Quebec, employer-paid premiums (contributions) to a group insurance plan, including a private health services plan (which commonly covers items like dental and prescription drugs), are treated as a taxable benefit for the employee for Quebec purposes. Revenu Quebec explicitly states that contributions (premiums) an employer pays under a group insurance plan for coverage received by an employee constitute a taxable benefit.
Because the employer is paying the premium directly to the insurer (the employee receives coverage rather than cash), this is treated as a non-cash taxable benefit in payroll classification terms. The payroll impact is that this taxable benefit must be included in the employee's Quebec taxable income and reported on the RL-1 (and handled according to Quebec source deduction rules).
Outside Quebec, employer-paid health/dental plan premiums are generally not treated the same way for provincial taxable benefit purposes, which is why the correct answer among the options is Quebec.
NEW QUESTION # 65
Which of the following types of payments made by a private organization would not be subject to all statutory deductions?
Answer: C
Explanation:
The payment type most clearly not subject to all statutory deductions is directors' fees. CRA guidance on directors' fees shows they are treated as a special payment with distinct deduction rules, and (depending on the situation) they may not have CPP, EI, and income tax all apply in the same way as normal employment earnings.
By contrast, retroactive adjustments and performance bonuses are treated as taxable remuneration where CRA' s tools (like PDOC) calculate CPP contributions, EI premiums, and income tax on those payments (up to annual maximums).
"Vacation pay when no time was taken" is also treated as a non-periodic payment and is included in CRA payroll deduction formulas as a type of amount on which statutory deductions are calculated (again, subject to annual maximums for CPP/EI).
So, among the options listed, directors' fees are the one that would not necessarily be subject to all statutory deductions in the standard way.
NEW QUESTION # 66
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?
Answer: D
Explanation:
A strong hire-authorization/onboarding checklist ensures payroll and HR collect documents needed to pay the employee accurately and enroll them in required programs. Abenefit enrollment formis a practical, common checklist item because many employers offer benefit plans that require employee elections (for example, health/dental coverage levels, beneficiary information, dependent details, etc.). Indeed's Canadian onboarding guidance explicitly notes employers often collectbenefits enrollmentpaperwork as part of essential new employee forms and onboarding checklists.
By contrast, aT1213(Request to Reduce Tax Deductions at Source) is not routinely required for all hires; it is only used when an employee applies for CRA authorization to reduce tax withheld. A "clearance certificate" is not a standard Canada-wide payroll onboarding requirement for typical employment relationships.
Therefore, "All of the above" is not correct.
Selectingbenefit enrollment formbest matches the purpose of a hiring authorization checklist: ensuring all employment setup steps are completed (pay setup, statutory forms, and benefits enrollment where offered) so payroll deductions and coverage are handled correctly from the start.
NEW QUESTION # 67
A paper Record of Employment must be issued:
Answer: B
Explanation:
Service Canada's ROE guidance states that an employer must issue an ROE each time an employee experiences an interruption of earnings and when Service Canada requests one. This makes option A true.
For paper ROEs, the ROE guide is explicit about deadlines: you must issue a paper ROE within 5 calendar days of (1) the first day of an interruption of earnings, or (2) the day the employer becomes aware that an interruption of earnings has occurred. This confirms option B.
An interruption of earnings generally occurs under the 7-day rule-when an employee has had or is anticipated to have 7 consecutive calendar days with no work and no insurable earnings from the employer.
That's why option C is also true: once the employer becomes aware the 7-day threshold is met (or will be met), the ROE requirement is triggered, and the paper ROE must be issued within the time limit above.
NEW QUESTION # 68
Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.
Answer:
Explanation:
$5.28 (employee QPIP premium for the week)
Explanation:
QPIP premiums are calculated on an employee's insurable earnings in Quebec (up to the annual maximum insurable earnings). For 2026, Revenu Quebec shows the employee QPIP premium rate is 0.430% (0.00430) and the maximum insurable earnings are $103,000.
Step 1: Determine Evangeline's weekly insurable earnings (assuming all earnings are QPIP-insurable and the annual maximum will not be exceeded, as the question implies):
Regular earnings $1,075.00 + overtime $154.00 = $1,229.00.
Step 2: Apply the employee QPIP rate:
$1,229.00 ร 0.430% = $1,229.00 ร 0.00430 = $5.2847.
Step 3: Round to cents (standard payroll practice): $5.28.
Payroll would deduct $5.28 from Evangeline's pay for QPIP for that week and remit it along with other source deductions as required. The deduction continues until the employee reaches the annual QPIP maximum premium (based on the annual insurable earnings limit).
NEW QUESTION # 69
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