P.S.JapancertがGoogle Driveで共有している無料の2026 National Payroll Institute PF1ダンプ：https://drive.google.com/open?id=1ee69QCOfWsY46rdy1emb8dSTMEYIOVVc
PF1の実際のテストのオンラインバージョンを使用すると非常に便利です。オンライン版の利便性を実感すれば、多くの問題の解決に役立ちます。一方で、オンライン版は機器に限定されません。 PF1テスト準備のオンラインバージョンは、電話、コンピューターなどを含むすべての電子機器に適用されます。一方、PF1学習教材のオンライン版を使用することに決めた場合、WLANネットワークがないことを心配する必要はありません。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Individual Pay Calculations | 40% | - Non-regular earnings
|
| Topic 2: Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Topic 3: Communication and Compliance | 10% | - Stakeholder communication
|
| Topic 4: Termination and Special Payments | 30% | - Leaves and absences
|
Japancert練習資料は、成功するための貴重な可能性を奪います。 このラインのプロのモデル会社として、PF1トレーニング資料の成功：Payroll Fundamentals 1Examは予見できる結果になります。 一部の厳選された顧客でさえ、彼らの高品質と正確さの実践をやめることはできません。 私たちは品質の問題に非妥協的であり、あなたは彼らの習熟度を厳しく完全に確信することができます。 長年の訂正と修正を受けて、PF1試験問題はすでに完璧になっています。 彼らは、エラーのない有望な練習資料です。 成功への道を示す指標として、私たちの練習資料はあなたの旅のあらゆる困難を乗り越えることができます。 すべての課題をウォークインのように扱うことはできませんが、PF1シミュレーションの実践により、National Payroll Instituteレビューを効果的にすることができます。 それが彼らがラインのプロモデルである理由です。
質問 # 55
A death benefit is a:
正解：B
解説：
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.
質問 # 56
The amount of notice the employer must give an employee depends on:
正解：B
解説：
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.
質問 # 57
In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?
正解：C
解説：
In Block 6 (Pay period type), Service Canada instructs employers to enter the employee's actual pay period type-one of the standard types such as weekly, biweekly, semi-monthly, monthly, or 13 pay periods a year.
Service Canada identifies a special rule only for employees "paid solely on commission or on salary plus irregularly paid commission": in those cases, the employer must use a weekly pay period and average earnings using the weekly averaging formula.
Because this question specifies salary plus regularly paid commission (not irregularly paid commission), the
"special situation" rule does not apply. Therefore, you enter the pay period type that matches the employer's normal payroll cycle for that employee (for example, weekly, biweekly, semi-monthly, monthly, etc.).
質問 # 58
An employee-employer relationship is deemed to exist when:
正解：A
解説：
For separation/termination-related payroll decisions (including whether a payment can qualify as a retiring allowance and whether the relationship has truly ended), the key question is whether the employee-employer relationship is still continuing. CRA training material on "special payments and the end of employment" explains that ongoing health insurance coverage or accrual of pensionable time are indicators the employer- employee relationship is continuing.
Among the choices, the most direct, reliable indicator is continued accrual of benefits in the organization's pension plan (option D). If pensionable service continues to accrue, the relationship is still considered to exist-meaning the relationship has not been fully severed for payroll/tax purposes.
Option C ("no expectation of work") points the other way: that is consistent with a relationship being severed, not continuing. Option B ("refuses the right to be recalled") is not a standard indicator of an ongoing relationship. Option A can occur in some arrangements, but the CRA specifically highlights pension accrual (and ongoing coverage) as strong evidence the relationship continues.
質問 # 59
A retiring allowance includes:
正解：B
解説：
The CRA defines a retiring allowance (also called severance pay) as an amount paid when or after an employee retires or loses their job, in recognition of long service or for the loss of employment.
However, the CRA is also explicit about what a retiring allowance does not include. It does not include
"salary, wages, bonuses, [or] overtime," which rules out bonus/incentive pay and accumulated overtime in the options. It also does not include "payments for accumulated vacation leave not taken," which rules out vacation pay as a retiring allowance. Finally, it does not include wages in lieu of termination notice, which rules out wages in lieu (including legislated notice pay) as a retiring allowance.
Because every listed item is specifically excluded by CRA guidance, the correct answer is None of the above (E).
質問 # 60
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いろいろな人はNational Payroll InstituteのPF1を長い時間で復習して試験の模式への不適応で失敗することを心配していますから、我々Japancertはあなたに試験の前に試験の真実な模式を体験させます。National Payroll InstituteのPF1試験のソフトは問題数が豊富であなたに大量の練習で能力を高めさせます。そのほかに、専門家たちの解答への詳しい分析があります。あなたにNational Payroll InstituteのPF1試験に自信を持たせます。
PF1認証pdf資料: https://www.japancert.com/PF1.html
ちなみに、Japancert PF1の一部をクラウドストレージからダウンロードできます：https://drive.google.com/open?id=1ee69QCOfWsY46rdy1emb8dSTMEYIOVVc