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| Section | Weight | Objectives |
|---|---|---|
| Communication and Compliance | 10% | - Accuracy and documentation
|
| Individual Pay Calculations | 40% | - Regular earnings
|
| Termination and Special Payments | 30% | - Leaves and absences
|
| Record of Employment (ROE) | 20% | - ROE completion requirements
|
PF1学習教材は、National Payroll Institute専門資格試験に100％合格することを保証します。 ShikenPASSのPF1ガイドトレントの品質に自信を持っています。 PF1トレーニングブレインダンプの合格率は98％から100％です。 PF1練習問題に完全に頼ることができます。 優れた品質を確認するためのPF1学習準備の無料デモがあります。 PF1試験問題を無料でダウンロードする限り、問題に満足し、Payroll Fundamentals 1Exam試験に簡単に合格します。
質問 # 27
The employee-employer relationship is deemed to be severed when:
正解：C
解説：
In ROE administration, the key concept is whether the employment relationship is still "active" (that is, whether there is an ongoing expectation the employee will work again). Service Canada's ROE guidance ties ROE issuance to an interruption of earnings and specifically identifies situations where an employee is no longer on the employer's active employment list (for example, no expectation of future work) as a trigger for issuing an ROE.
Options A and B describe circumstances that can still align with an ongoing employment relationship. For example, employees may remain eligible for certain benefits after a last day worked, and a right to recall means the employer may still consider the employee attached to the workplace (often still "active" depending on the arrangement). In contrast, when there is no expectation of work to be performed, the relationship is effectively ended for ROE purposes, and the employer generally proceeds with separation reporting and ROE completion based on the interruption of earnings rules.
質問 # 28
A death benefit is a:
正解：A
解説：
The CRA defines a death benefit as the gross amount of any payment made on or after the death of an employee to recognize the employee's service in an office or employment. It can be paid to a surviving spouse
/common-law partner, heir, or the estate.
This is different from amounts the employee already earned before death (for example, regular wages up to the date of death, or vacation pay that was accrued/earned). CRA guidance treats wages and employment income earned up to and including the date of death as amounts to be reported on a T4 slip, not as a death benefit.
It's also different from a life insurance payout from an insurer (which is not an employer-paid "death benefit" for payroll reporting purposes). The payroll impact is that a qualifying death benefit is generally reported as a special payment (often on a T4A), following CRA rules for deductions and reporting of death benefits.
質問 # 29
Matt earns $10.10 per hour and works 37.5 hours per week. Calculate Matt's regular bi-weekly earnings.
正解：
解説：
$757.50
Explanation:
Regular earnings for an hourly employee are calculated as hourly rate × hours worked. Because "bi-weekly" means two weeks of work paid together, you calculate one week's regular earnings and then multiply by two (assuming the hours are the same each week and there is no overtime premium indicated).
Step 1: Weekly regular earnings:
$10.10 × 37.5 hours = $10.10 × 37 + $10.10 × 0.5
= $373.70 + $5.05
= $378.75.
Step 2: Bi-weekly regular earnings (2 weeks):
$378.75 × 2 = $757.50.
So Matt's regular bi-weekly earnings are $757.50.
In payroll documentation, "regular earnings" are the employee's base wages before statutory deductions (CPP
/QPP, EI, income tax) and before other deductions, and they exclude any separately calculated earnings like overtime premiums or taxable benefits unless stated. This approach (rate × hours, then adjust for pay period) is the standard method used to compute gross/regular pay for hourly employees before moving on to deductions and net pay.
質問 # 30
Tanya submitted a letter of resignation to her employer on April 2 of the current year advising that she would be resigning her position effective April 27 for the pay period ending April 28. What date will appear in Block
11 of Tanya's Record of Employment?
正解：C
解説：
Block 11 on the ROE is "Last day for which paid." Service Canada instructs employers to enter the last day for which the employee received insurable earnings. This date usually coincides with the last day of work, unless the employee continues to receive insurable earnings after the last day worked (for example, paid leave like vacation/sick leave or salary continuance).
In Tanya's case, she gave notice on April 2, but her resignation is effective April 27. There's no information indicating paid leave after April 27 or salary continuance. So Block 11 should be April 27 (the last day she worked/received insurable earnings).
The question also mentions the pay period ending April 28-that date belongs in Block 12 (Final pay period ending date), which is the end date of the final pay period that includes the Block 11 date, and is often different from Block 11.
質問 # 31
Phan was employed fromMarch 1, 1992throughJanuary 10, 2007. He was not a member of the organization' s pension plan. Calculate the number of years eligible for the$1,500.00portion of a retiring allowance.
正解：D
解説：
The special$1,500transfer eligibility connected to retiring allowances is based specifically onyears (or part- years) of service before 1989where the employee hadno vested employer pension/DPSP benefitsfor those years. CRA explains that, in addition to the $2,000-per-year pre-1996 rule, you can also transfer an additional
$1,500 for each year or part-year before 1989that meets the vesting condition.
Phan's employment began in1992, which isafter 1989. Because he haszeroservice before 1989, there areno years that can qualify for the $1,500 portion-regardless of whether he belonged to a pension plan.
Therefore, the number of eligible years for the$1,500component is0(option A). Payroll must base this calculation on actual service dates, including any related-employer service if applicable, but here the start date alone makes the $1,500 portion ineligible.
質問 # 32
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多くの人々は試験前のあらゆる種類の困難のためあきらめ、最終的に自己価値を高める機会を失いました。繁栄する多国籍企業として、私たちは常にこの問題の解決に取り組んでいます。たとえば、当社が開発したPF1学習エンジンはPF1試験を簡単かつ簡単にすることができ、自信を持ってこれを行ったと言えます。多くの人々は試験前のあらゆる種類の困難のためあきらめ、最終的に自己価値を高める機会を失いました。繁栄する多国籍企業として、私たちは常にこの問題の解決に取り組んでいます。たとえば、当社が開発したPF1学習エンジンはPF1試験を簡単かつ簡単にすることができ、自信を持ってこれを行ったと言えます。
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P.S.ShikenPASSがGoogle Driveで共有している無料の2026 National Payroll Institute PF1ダンプ：https://drive.google.com/open?id=1M3I6llgTBtF9cdCcuEkpSy_IwuJxWO5j