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National Payroll Institute PF1 Exam Syllabus Topics:

Section	Objectives
Topic 1: Record of Employment	- ROE processing 1. ROE completion requirements 2. Electronic filing
Topic 2: Non-Statutory Deductions	- Voluntary deductions 1. Union dues 2. Benefit premiums
Topic 3: Payroll Accounting	- Payroll accounting practices 1. Journal entries 2. Payroll reconciliations
Topic 4: Non-Regular Payments	- Special payroll payments 1. Bonus payments 2. Vacation pay calculations
Topic 5: New Employee Information	- Employee setup and documentation 1. Federal and provincial tax forms 2. Payroll records management
Topic 6: Commission Payments	- Commission payroll processing 1. Commission earnings calculations 2. Tax treatment of commissions
Topic 7: Employment Income – Allowances, Expenses and Benefits	- Taxable and non-taxable benefits 1. Benefit taxation 2. Allowances and reimbursements
Topic 8: Year-End Processing	- Federal and provincial year-end reporting 1. Year-end reconciliations 2. T4 and RL-1 preparation
Topic 9: Workers’ Compensation	- Workers compensation administration 1. Employer reporting 2. Premium calculations
Topic 10: Provincial Remittances	- Provincial payroll requirements 1. Provincial payroll taxes 2. Provincial reporting obligations
Topic 11: Employment Income – Regular Earnings	- Regular payroll calculations 1. Overtime calculations 2. Salary and hourly wage calculations
Topic 12: Termination of Employment	- Termination processing 1. Termination pay calculations 2. Severance payments
Topic 13: Federal Remittances	- Government remittance obligations 1. CPP and EI remittances 2. Income tax remittances

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National Payroll Institute Payroll Fundamentals 1Exam PF1 Prüfungsfragen mit Lösungen (Q18-Q23):

18. Frage
What is piecework?

A. Earnings which are based on the amount of time worked, usually at a rate per hour or per day
B. A rate of pay earned per unit of production, regardless of the length of time taken
C. A fixed amount of earnings paid to an employee per pay period, regardless of the number of hours worked or the production they accomplished
D. All of the above

Antwort: B

Begründung:
Piecework (also called piece-rate pay) is a pay method where an employee's earnings are determined by output-they are paid a set amount per unit produced or completed, rather than by hours worked or a fixed salary. This aligns directly with option C. A time-based hourly/daily wage (option A) is a different earnings method, and a fixed pay-per-period arrangement (option B) describes salary. Therefore, "all of the above" is incorrect because these are three distinct compensation structures.
In payroll calculations, piecework earnings are typically calculated as: piece rate × number of units produced in the pay period. Employers still have to ensure compliance with employment standards, such as minimum wage and overtime rules, even where piecework is used. A Canadian payroll educational reference defines piecework as payment for each unit produced "regardless of the amount of time taken."

19. Frage
A 900-series Social Insurance Number is issued to:

A. Individuals who are neither Canadian citizens nor permanent residents
B. Canadian residents working outside of Canada
C. Canadian residents with an expired Social Insurance Number
D. Landed immigrants working outside of Canada

Antwort: A

Begründung:
A SIN that begins with "9" (often called a 900-series SIN) is issued to temporary workers-people who are neither Canadian citizens nor permanent residents-and who are authorized to work in Canada. Service Canada's employer guidance explicitly states that SINs beginning with "9" are issued to temporary workers who are neither Canadian citizens nor permanent residents, and these SINs are valid only until the expiry date shown on the immigration document that authorizes the person to work in Canada.
Service Canada also advises employers to confirm that employees with a SIN starting with "9" remain authorized to work and that their immigration document has not expired.
So, options A-C are incorrect because a 900-series SIN is not for permanent residents ("landed immigrants"), not for Canadians whose SIN "expires," and not based on working outside Canada. It specifically signals temporary status tied to work authorization in Canada.

20. Frage
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. Weekly
B. Depends on the pay period frequency
C. Irregular
D. Monthly

Antwort: B

Begründung:
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.).

21. Frage
An employee-employer relationship is deemed to exist when:

A. The employee continues to accrue benefits in the organization's pension plan
B. The employee continues to participate in some of the benefit plans that were available while they were employed
C. The employee refuses the right to be recalled to work
D. There is no expectation of work to be performed by the employee

Antwort: A

Begründung:
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.

22. Frage
The Canada Revenue Agency form that is completed to allow a commissioned employee to claim non- reimbursed expenses at source is a:

A. TD1
B. T777
C. TP-1015.R.13.1-V
D. TD1X

Antwort: D

Begründung:
The CRA form used to adjust payroll income tax withholdings at source for employees who earn commission income and have commission expenses is Form TD1X - Statement of Commission Income and Expenses for Payroll Tax Deductions. The CRA explains that an employee completes TD1X if they receive commission income (or salary plus commission) and want the employer to adjust tax deductions to take commission expenses into account.
This is different from:
TD1, which is the Personal Tax Credits Return used to claim basic/personal credits and determine standard withholding (not commission-expense adjustments).
T777, which is used to claim employment expenses on the employee's personal tax return (not to reduce payroll withholding at source).
TP-1015.R.13.1-V, which is a Quebec form used to request a reduction of Quebec income tax withholding in specific situations (not the CRA commission-expense at-source form).
Operationally, payroll should keep the TD1X on file and apply it to income tax withholding calculations until the employee updates or replaces it.

23. Frage
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