P.S. Free & New PF1 dumps are available on Google Drive shared by iPassleader: https://drive.google.com/open?id=1kiBUQpezwep1z69iyu7fEYVPJmdNk9EX
Our company iPassleader has been putting emphasis on the development and improvement of our PF1 test prep over ten year without archaic content at all. So we are bravely breaking the stereotype of similar content materials of the PF1 Exam, but add what the exam truly tests into our PF1 exam guide. So we have adamant attitude to offer help rather than perfunctory attitude. It will help you pass your PF1 exam in shortest time.
| Section | Objectives |
|---|---|
| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Termination of Employment | - Termination processing
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
| Non-Regular Payments | - Special payroll payments
|
| New Employee Information | - Employee setup and documentation
|
| Payroll Accounting | - Payroll accounting practices
|
| Commission Payments | - Commission payroll processing
|
| Federal Remittances | - Government remittance obligations
|
| Year-End Processing | - Federal and provincial year-end reporting
|
| Workers’ Compensation | - Workers compensation administration
|
| Non-Statutory Deductions | - Voluntary deductions
|
| Provincial Remittances | - Provincial payroll requirements
|
| Record of Employment | - ROE processing
|
Our experts update the PF1 training materials every day and provide the latest update timely to you. If you have the doubts or the questions about our product and the purchase procedures you can contact our online customer service personnel at any time. We provide the discounts to the old client and you can have a free download and tryout of our PF1 Test Question before your purchase. So there are many merits of our product. You can know the characteristics and the functions of our PF1 practice test by free demo before you purchase our PF1 exam questions.
NEW QUESTION # 69
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 # 70
Bonus and incentive pays are subject to which statutory deductions?
Answer: A
Explanation:
Bonuses and incentives are treated as taxable remuneration, so they are generally subject to the same core statutory deductions as regular earnings: CPP/QPP, EI, and income tax (and in Quebec, QPIP also applies when the remuneration is subject to EI). The CRA specifically notes that you must deduct EI premiums from bonuses/retroactive pay (up to the annual maximum), and the CRA's guidance for bonuses/irregular amounts uses tools (PDOC/formulas) that calculate CPP contributions, EI premiums, and income tax on these payments.
In Quebec payroll, remuneration that is subject to EI premiums is generally also subject to QPIP premiums, so bonuses/incentives that are EI-insurable are typically QPIP-insurable as well.
In the Northwest Territories and Nunavut, there is also a statutory territorial payroll tax that employers must withhold/remit where applicable, and the NWT guidance explicitly lists bonuses as part of employment income subject to payroll tax.
NEW QUESTION # 71
In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?
Answer: D
Explanation:
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.).
NEW QUESTION # 72
An employee who lives in Ontario and reports to work at a permanent establishment of the employer in Quebec will have income tax deducted based on which province?
Answer: C
Explanation:
For payroll deductions, the key concept is the employee's province of employment (POE)-not where they live. The CRA states that the POE is determined primarily by the employer's establishment where the employee "reports for work." If an employee reports for work at an employer's establishment located in Quebec, then the POE is Quebec, even if the employee's province of residence is Ontario.
This matters because Quebec has distinct payroll requirements. The CRA notes that when the POE is Quebec, employers must apply Quebec-based payroll rules, including deducting Quebec Pension Plan (QPP) contributions instead of CPP, and deducting Quebec parental insurance plan (QPIP) premiums, along with Quebec provincial income tax withholding.
In practice, payroll must set up the employee using Quebec as the POE and ensure stakeholders (HR, finance, the employee) understand why deductions may differ from Ontario residents working in Ontario. Any over
/under-withholding due to POE vs. residence is typically reconciled when the employee files their personal tax return.
NEW QUESTION # 73
An employee-employer relationship is deemed to exist when:
Answer: D
Explanation:
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.
NEW QUESTION # 74
......
iPassleader is one of the leading platforms that has been helping National Payroll Institute PF1 Exam Questions candidates for many years. Over this long time, period the Payroll Fundamentals 1Exam (PF1) exam dumps helped countless Payroll Fundamentals 1Exam (PF1) exam questions candidates and they easily cracked their dream National Payroll Institute PF1 Certification Exam. You can also trust Payroll Fundamentals 1Exam (PF1) exam dumps and start Payroll Fundamentals 1Exam (PF1) exam preparation today.
PF1 Valid Mock Test: https://www.ipassleader.com/National-Payroll-Institute/PF1-practice-exam-dumps.html
P.S. Free 2026 National Payroll Institute PF1 dumps are available on Google Drive shared by iPassleader: https://drive.google.com/open?id=1kiBUQpezwep1z69iyu7fEYVPJmdNk9EX