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National Payroll Institute PF1 Exam Syllabus Topics:

SectionObjectives
Payroll Fundamentals and Compliance Framework- Payroll system overview in Canada
  • 1. Payroll process cycle (gross-to-net)
    • 2. Employer payroll obligations
      - Payroll legislation and regulatory bodies
      • 1. Canada Pension Plan (CPP) requirements
        • 2. Income Tax Act basics
          • 3. Employment Insurance (EI) rules
            Earnings, Deductions, and Taxation- Types of earnings
            • 1. Regular wages and salaries
              • 2. Overtime and special payments
                • 3. Taxable benefits
                  - Deductions and remittances
                  • 1. Employer remittance responsibilities
                    • 2. Voluntary deductions
                      • 3. Statutory deductions
                        Payroll Records and Compliance Reporting- Recordkeeping requirements
                        • 1. Retention requirements
                          • 2. Employee payroll records
                            - Government reporting
                            • 1. Year-end reporting (T4 slips)
                              • 2. Remittance reporting processes

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                                National Payroll Institute Payroll Fundamentals 1Exam Sample Questions (Q37-Q42):

                                NEW QUESTION # 37
                                Paula is granted a pay increase. The paperwork informing the payroll department of the pay increase is two pay periods late. What method would be used to calculate income taxes on the separate retroactive payment?

                                Answer: A

                                Explanation:
                                A payment made to "catch up" wages because a pay increase was processed late is a retroactive payment. The CRA provides different income tax calculation approaches depending on the payment type and specifically lists "Retroactive payments" as its own category, separate from regular tax-table calculations, lump-sum, and bonus/irregular methods.
                                For bonuses and retroactive pay increases, the CRA also points employers to the Payroll Deductions Online Calculator (PDOC) to calculate CPP, EI, and income tax correctly, which aligns with using the appropriate CRA method for retroactive amounts.
                                Because this situation is explicitly a retroactive adjustment (two pay periods late), the correct choice is the Retroactive tax method (option C), not the bonus/irregular method, not the lump-sum method, and not the regular tax tables.


                                NEW QUESTION # 38
                                Which statutory deductions is salary continuance subject to?

                                Answer: D


                                NEW QUESTION # 39
                                Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.

                                Answer:

                                Explanation:
                                $25.75
                                Explanation:
                                First calculate Ronda's pensionable earnings for the week. Her gross pay is:
                                $12.50 × 40 = $500.00.
                                CPP is calculated on pensionable earnings after subtracting the basic exemption (the Year's Basic Exemption, YBE), prorated to the pay period. The CRA confirms the YBE is $3,500 and the employee CPP contribution rate for 2026 is 5.95% for base CPP.
                                Weekly exemption = $3,500 ÷ 52 = $67.31 (rounded to cents).
                                Pensionable earnings subject to CPP this week = $500.00 # $67.31 = $432.69.
                                CPP contribution = $432.69 × 5.95% = $432.69 × 0.0595 = $25.745..., which rounds to $25.75.
                                This deduction continues each pay until the employee reaches the annual CPP maximum contribution for the year (at which point CPP stops for the remainder of the year).


                                NEW QUESTION # 40
                                Feraz Dalia is due $12,523.00 in legislated wages in lieu of notice that will be added to his last weekly pay of
                                $1,080.00. Calculate Feraz's Employment Insurance (EI) premium, if his employer is situated in Saskatchewan and the yearly maximum contribution will not be exceeded.

                                Answer:

                                Explanation:
                                $221.73 (employee EI premium)
                                Explanation:
                                In Saskatchewan (outside Quebec), EI premiums are deducted at the 2026 employee EI premium rate of $1.63 per $100 of insurable earnings (1.63%).
                                CRA guidance confirms that wages in lieu of termination notice are subject to EI premiums, and to determine statutory deductions you include the wages in lieu with the regular income (if any) for the pay period.
                                Step 1: Determine total insurable earnings in the final pay (assuming both amounts are insurable and the annual maximum won't be exceeded):
                                $12,523.00 + $1,080.00 = $13,603.00.
                                Step 2: Calculate EI premium:
                                $13,603.00 × 1.63% = $13,603.00 × 0.0163 = $221.7289, which rounds to $221.73.
                                So, the EI premium to deduct from Feraz's pay for this combined payment is $221.73.


                                NEW QUESTION # 41
                                By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?

                                Answer: B

                                Explanation:
                                The CRA's wage garnishment tool is commonly issued as a Requirement to Pay (RTP) (and related instruments such as ERTP/DTP), which directs a third party (often the employer) to redirect amounts that would otherwise be paid to the employee, and send them to the government instead. CRA guidance explains that when an employee owes money, the CRA can send the employer a requirement to pay notice, and the employer must remit the amounts as instructed (or the employer can become liable).
                                The legal authority for the CRA to issue a Requirement to Pay is found in the Income Tax Act, including section 224, which sets out the mechanism and consequences for non-compliance.
                                In payroll operations, this is a communication-and-compliance issue: payroll must correctly interpret the notice, apply the withholding/remittance as directed, and communicate impacts to internal stakeholders (HR
                                /finance) and, where appropriate, the affected employee-while ensuring the remittance is made exactly as the CRA notice requires.


                                NEW QUESTION # 42
                                ......

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