PF1復習問題集、PF1資格難易度

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National Payroll Institute PF1 Exam Syllabus Topics:

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

>> PF1復習問題集 <<

PF1試験の準備方法｜素敵なPF1復習問題集試験｜実用的なPayroll Fundamentals 1Exam資格難易度

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National Payroll Institute Payroll Fundamentals 1Exam 認定 PF1 試験問題 (Q26-Q31):

質問 # 26
Which pension plan requires the services of an actuary to study and forecast future needs of the plan to ensure the plan remains sufficiently funded to provide employees with their retirement benefits?

正解：B

解説：
A defined benefit (DB) pension plan promises a future pension benefit based on a formula (for example, service and earnings). Because the benefit is defined, the plan must ensure it is adequately funded to meet future liabilities. That requires actuarial valuations-professional studies that forecast future obligations and determine required contributions. Regulators describe DB plan funding as being based on actuarial calculations and require administrators to file actuarial valuation reports to establish funding and contribution requirements.
A defined contribution (DC) plan does not promise a specific future pension amount; contributions are defined, and the retirement outcome depends on investment performance-so it does not require the same ongoing actuarial funding valuations for promised liabilities. An RRSP is an individual savings plan, not an employer DB plan requiring actuarial funding reports.
Therefore, the correct answer is Defined benefit pension plan (option A).


質問 # 27
A death benefit is a:

正解：B

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 # 28
A paper Record of Employment must be issued:

正解：A

解説：
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.


質問 # 29
The formula for calculating net pay is:

正解：C

解説：
Net pay (often called "take-home pay") is what the employee actually receives after all withholdings and other deductions are taken from their earnings. In Canadian payroll practice, the starting point is gross earnings (regular wages plus any taxable amounts that must be included in income). From gross earnings, payroll subtracts total deductions, which include statutory deductions (such as CPP/QPP, EI, and income tax) and any authorized non-statutory deductions (for example, union dues, benefits premiums, pension contributions, or garnishments where applicable). This is why the most accurate generic formula is gross earnings # total deductions. CRA payroll guidance reflects this structure by requiring employers to calculate gross pay, determine the correct statutory deductions, and then arrive at the amount paid to the employee after those deductions are withheld and remitted.
Options C and D are incomplete or incorrect because "total tax" is only one part of deductions, and "net taxable income" is not a payroll calculation base in the way the question frames it. Option A is also incorrect because "pensionable earnings" is only relevant to CPP/QPP calculations, not the overall net pay formula.


質問 # 30
Which pension plan requires the services of an actuary to study and forecast future needs of the plan to ensure the plan remains sufficiently funded to provide employees with their retirement benefits?

正解：B


質問 # 31
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ちなみに、Xhs1991 PF1の一部をクラウドストレージからダウンロードできます：https://drive.google.com/open?id=1NqvIvgxgY29dQv5cRufmL3Oi3SzgldLj