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| Section | Objectives |
|---|---|
| Year-End Processing | - Federal and provincial year-end reporting
|
| Termination of Employment | - Termination processing
|
| Non-Regular Payments | - Special payroll payments
|
| Non-Statutory Deductions | - Voluntary deductions
|
| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Provincial Remittances | - Provincial payroll requirements
|
| Workers’ Compensation | - Workers compensation administration
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
| Federal Remittances | - Government remittance obligations
|
| New Employee Information | - Employee setup and documentation
|
| Commission Payments | - Commission payroll processing
|
| Payroll Accounting | - Payroll accounting practices
|
| Record of Employment | - ROE processing
|
あなたはどのぐらい今の仕事をしましたか？今、転職したいですか？転職したい場合、資格証明書があれば、いいと思います。National Payroll Institute PF1問題集を勉強したら、あなたもPF1認定試験資格証明書を取得できます。PF1問題集は専門家が長い時間で研究されました。だから、いい品質を保証できます。
質問 # 62
Select the correct order of priority for withholding payroll deductions from an employee's earnings.
正解：A
解説：
Payroll deductions are typically applied in a priority order to ensure the employer meets mandatory legal obligations first and avoids creating liability. Standard Canadian payroll training materials commonly present five categories withheld in this order: (1) statutory deductions, (2) legal deductions, (3) union deductions, (4) company-compulsory deductions, and (5) voluntary deductions.
Statutory deductions (CPP/QPP, EI, income tax, and where applicable NWT/Nunavut payroll tax) have top priority because employers are legally required to deduct and remit them.
Legal deductions (such as CRA requirements to pay/garnishments) are next because they are enforced by law and can create employer liability if not followed.
Union deductions follow where required by a collective agreement.
Company-compulsory deductions (for example, required benefit premiums) come after those.
Voluntary deductions (charity, savings plans, etc.) are last and only taken if funds remain.
Therefore, option D is the correct order.
質問 # 63
An interruption of earnings occurs when there is a period of how many days with no insurable earnings?
正解：A
解説：
Service Canada's ROE Guide defines an interruption of earnings under the "7-day rule." It occurs when an employee has had, or is expected to have, 7 consecutive calendar days with no work and no insurable earnings from the employer.
This is specifically calendar days, not business days. That means weekends and holidays count in the seven- day sequence. The rule commonly applies when employees quit, are laid off, or are terminated, and it helps determine when an employer must issue an ROE (subject to certain listed exceptions and special situations, such as some employees with non-standard work patterns or employees mainly paid by commission).
From a payroll operations standpoint, correctly identifying the interruption of earnings is critical because it triggers ROE deadlines and affects the employee's ability to access EI benefits without delay. So the correct answer is Seven calendar days (option D).
質問 # 64
How many pay periods will be used to calculate insurable earnings inBlock 15Bon the Record of Employment if the employee is paidweekly?
正解：C
解説：
For apaper ROE, Service Canada's ROE guidance uses a set number ofmost recent consecutive pay periods to support the reporting of insurable earnings. InBlock 15C(insurable earnings by pay period), the paper ROE provides27 fields, which allows reporting up to27 weekly pay periods(or fewer if the employee worked fewer periods).
Block15Bis thetotal insurable earningsfor the applicable number of consecutive pay periods, and for a weekly payroll this aligns with the same maximum count used on the paper ROE earnings grid-27periods.
Practically, this means payroll totals the employee's insurable earnings for thelast 27 consecutive weekly pay periodsleading up to the interruption of earnings (or the full period of employment if shorter). Using the correct number of pay periods ensures Service Canada has the right earnings history to adjudicate EI benefits accurately and reduces ROE processing issues.
質問 # 65
Michael is an employee in Alberta who is paid bi-weekly and earns $1,600.00 per pay period. He has a taxable meal allowance of $30.00 per pay period. His federal and provincial TD1s on file show a claim code
2. Michael already reached the annual maximum first and second Canada Pension Plan (CPP) contributions before this pay. Calculate his total federal and provincial income taxes.
正解：
解説：
(total federal + Alberta tax): $173.48
Explanation:
Taxable gross for the period = $1,600.00 + $30.00 = $1,630.00 (a taxable allowance is included in income for tax withholding).
Using CRA T4032-AB (Biweekly, 26 pay periods) with claim code 2:
Federal tax at pay $1,630 falls in the $1,619-$1,635 range # CC2 = $107.35.
Alberta provincial tax at pay $1,630 falls in the $1,628-$1,644 range # CC2 = $46.55.
Subtotal tax from the tables = $107.35 + $46.55 = $153.90.
CRA notes these tax tables build in the tax credits for CPP/EI, so when CPP is not deducted (because annual max already reached), you must increase tax withholding accordingly.
CPP that would have been deducted this pay (using CRA rates/YBE):
Pensionable = $1,630 # ($3,500/26 = $134.62) = $1,495.38; CPP (4.95% + 1.00% = 5.95%) = $88.98.
Add back missing credits: Federal 14% × 88.98 = $12.46; Alberta 8% × 88.98 = $7.12 # total $19.58.
Final total tax = $153.90 + $19.58 = $173.48.
質問 # 66
Which of the following situations would not require an employer to issue a Record of Employment?
正解：B
解説：
An ROE is required when an employee experiences an interruption of earnings, such as 7 consecutive calendar days with no work and no insurable earnings (the "7-day rule"), or when earnings fall below 60% of regular weekly earnings for specific reasons (the "60% rule"). That means a 6-week unpaid leave (A) typically triggers an interruption of earnings, and a drop to 40% of normal earnings (B) meets the "below
60%" threshold (when due to the listed leave reasons). A layoff with no recall (D) also triggers an interruption of earnings under the 7-day rule.
However, Service Canada lists a special situation for a change in ownership: the former employer does not have to issue ROEs if (1) there is no actual break in the employee receiving earnings, and (2) payroll records are available to the new owner and the new owner agrees to issue a single ROE covering both periods if needed. That is exactly option C, so no ROE is required in that scenario.
質問 # 67
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National Payroll Instituteの認定資格を取得しようと懸命に努力している方もいらっしゃるかもしれませんが、当然、1つのレベルの重要な指標の1つに対する評価になります。 仕事を探すとき、もちろん、多くの会社は、Jpshiken人事マネージャーがあなたの能力を証明するためにPF1認定を取得した志願者に何を求めるのか、したがって、私たちが得た知識を証明するために他の方法を使用する必要があります PF1テスト準備を取得して資格証明書を取得し、包括的な能力のすべての側面を示すなど、大学で勉強しますPayroll Fundamentals 1Exam試験ガイドは、短期間で完璧に自分を証明するのに役立ちます。 そして効率的に。
PF1日本語版対応参考書: https://www.jpshiken.com/PF1_shiken.html