Pass4Test의National Payroll Institute PF1인증시험의 자료 메뉴에는National Payroll Institute PF1인증시험실기와National Payroll Institute PF1인증시험 문제집으로 나누어져 있습니다.우리 사이트에서 관련된 학습가이드를 만나보실 수 있습니다. 우리 Pass4Test의National Payroll Institute PF1인증시험자료를 자세히 보시면 제일 알맞고 보장도가 높으며 또한 제일 전면적인 것을 느끼게 될 것입니다.
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Communication and Compliance | 10% | - Accuracy and documentation
|
| Topic 2: Record of Employment (ROE) | 20% | - ROE completion requirements
|
| Topic 3: Termination and Special Payments | 30% | - Termination payments
|
| Topic 4: Individual Pay Calculations | 40% | - Regular earnings
|
Pass4Test의 National Payroll Institute인증 PF1덤프를 구매하여 공부한지 일주일만에 바로 시험을 보았는데 고득점으로 시험을 패스했습니다.이는Pass4Test의 National Payroll Institute인증 PF1덤프를 구매한 분이 전해온 희소식입니다. 다른 자료 필요없이 단지 저희National Payroll Institute인증 PF1덤프로 이렇게 어려운 시험을 일주일만에 패스하고 자격증을 취득할수 있습니다.덤프가격도 다른 사이트보다 만만하여 부담없이 덤프마련이 가능합니다.구매전 무료샘플을 다운받아 보시면 믿음을 느낄것입니다.
질문 # 45
Which of the following deductions would be the last payroll withholding in order of priority?
정답：A
설명：
In payroll, deductions are applied in a priority order so employers satisfy mandatory legal obligations first.
CRA collection tools such as a Requirement to Pay (RTP) and a Demand on a Third Party (DTP) are legal
/garnishment-type deductions. CRA explains that a Requirement to Pay directs a third party (often the employer) to send amounts otherwise payable to the employee to the CRA, and the employer must comply.
Company pension contributions (where participation is required as a condition of employment or under a plan
/collective agreement) are generally company-compulsory deductions-important, but they come after statutory and legal deductions. Voluntary insurance coverage is a classic voluntary deduction (the employee chooses it; it is not legally required). Voluntary deductions are normally taken last because they must not interfere with statutory/legal withholding obligations.
So among the options, voluntary insurance coverage is the one that would be withheld last in the order of priority.
질문 # 46
An organization pays the premiums for a sickness or accident plan for their president only. This would be considered:
정답：D
설명：
Because the plan is for the president only, it is a non-group insurance plan (a plan offered to an individual employee). The CRA states that when an employer pays premiums or makes contributions to a non-group insurance plan, the amounts paid are a taxable benefit. The CRA explicitly includes sickness or accident, disability, and income maintenance plans in this non-group category.
This benefit is generally treated as a non-cash taxable benefit because the employer is paying the premium directly to the insurer (the employee receives the coverage, not cash). CRA guidance distinguishes cash benefits (paid as money, reimbursements, or allowances) from benefits provided in a manner other than cash.
Payroll must therefore include the value of the employer-paid premium in the employee's taxable income and report it on the appropriate slip (commonly T4 code 40 for current employees, as noted in CRA instructions for insurance premiums).
질문 # 47
A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
정답：A
설명：
Overtime premiums and piece-rate pay are forms of earnings because they are amounts paid for work performed. CRA's payroll guidance confirms overtime pay is remuneration from which you must deduct statutory deductions (CPP, EI, and income tax), reflecting that overtime is treated as employment earnings.
Similarly, piecework (piece-rate pay) is a method of paying wages based on units produced rather than time.
It is still compensation for labour and therefore part of gross earnings used to calculate payroll deductions and net pay. This is fundamentally different from:
Expense reimbursements, which repay employee-incurred business costs (not pay for work).
Allowances, which are predetermined amounts to help cover anticipated expenses without receipts.
Benefits, which are the value of goods/services provided by the employer or paid on the employee's behalf.
So a premium paid for overtime hours or a piece-rate per unit produced is classified as earnings (option A).
질문 # 48
The source deductions form completed by all new employees in Quebec is called:
정답：A
설명：
In Quebec, employees must complete a Quebec-specific source deductions form so the employer can calculate Quebec income tax to withhold. Revenu Quebec identifies Form TP-1015.3-V (Source Deductions Return) as the form employees complete and provide to their employer/payer for this purpose. It is part of the onboarding
/payroll setup process in Quebec and is used to determine personal tax credits and any additional withholding instructions for Quebec provincial income tax.
The other options are not the standard Quebec source deductions return for new employees: T1213 is a CRA form used to request a reduction in tax deductions at source (federal), TD1-AB is a provincial TD1 for Alberta (not Quebec), and T2222 is not the Quebec source deductions return. From a payroll communication standpoint, the employer should request both the applicable federal TD1 and the Quebec TP-1015.3-V, then retain them on file to support accurate withholding calculations.
질문 # 49
A retiring allowance includes:
정답：C
설명：
The CRA defines a retiring allowance (also called severance pay) as an amount paid to an employee when or after they retire or lose their job, in recognition of long service or for the loss of office or employment. This matches option A.
The other options are specifically not retiring allowances under CRA guidance. The CRA states a retiring allowance does not include salary, wages, bonuses, or overtime, which rules out bonus or incentive pay and accumulated overtime. The CRA also states it does not include payments for accumulated vacation leave not taken before retirement, which rules out vacation pay.
This classification matters in payroll because retiring allowances have distinct rules: for example, they are not subject to CPP or EI deductions, and part of a retiring allowance may be eligible for direct transfer to an RRSP
/RPP under special rules (based on pre-1996 service).
질문 # 50
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