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National Payroll Institute PF1 Exam Syllabus Topics:

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

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最新的 Payroll Fundamentals PF1 免費考試真題 (Q23-Q28):

問題 #23
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?

答案：B

解題說明：
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.


問題 #24
The Canada Revenue Agency form that is completed to allow a commissioned employee to claim non- reimbursed expenses at source is a:

答案：A

解題說明：
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.


問題 #25
A paper Record of Employment must be issued:

答案：C

解題說明：
Service Canada's ROE guidance states that an employer must issue an ROE each time an employee experiences an interruption of earnings and when Service Canada requests one. This makes option A true.
For paper ROEs, the ROE guide is explicit about deadlines: you must issue a paper ROE within 5 calendar days of (1) the first day of an interruption of earnings, or (2) the day the employer becomes aware that an interruption of earnings has occurred. This confirms option B.
An interruption of earnings generally occurs under the 7-day rule-when an employee has had or is anticipated to have 7 consecutive calendar days with no work and no insurable earnings from the employer.
That's why option C is also true: once the employer becomes aware the 7-day threshold is met (or will be met), the ROE requirement is triggered, and the paper ROE must be issued within the time limit above.


問題 #26
An organization pays the premiums for a sickness or accident plan for their president only. This would be considered:

答案：A

解題說明：
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).


問題 #27
Charlene receives $50.00 each pay for her meals. This is an example of:

答案：D

解題說明：
A fixed amount paid to an employee for meals each pay period is typically a meal allowance. CRA guidance distinguishes an allowance from a reimbursement: an allowance is usually a set amount paid without the employee having to submit receipts for actual costs, while a reimbursement repays specific expenses and is generally supported by receipts or an expense claim.
Because Charlene "receives $50.00 each pay for her meals," it is a flat amount, which aligns with an allowance rather than a reimbursement. Whether the allowance is taxable or non-taxable depends on the facts (for example, whether it is reasonable and paid under conditions CRA recognizes as non-taxable for certain travel situations). If it's not a reasonable travel allowance under CRA's exceptions, it is generally a taxable allowance and must be included in income with appropriate deductions.
So the correct classification is A (an allowance).


問題 #28
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