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毎年のPF1試験問題は、テストの目的に基づいてまとめられています。すべての回答はテンプレートであり、2つのパートの主観的および客観的なPF1試験があります。この目的のために、認定試験のPF1トレーニング資料では、問題解決スキルを要約し、一般的なテンプレートを紹介しています。ユーザーは、提供された回答テンプレートに基づいて回答をスカウトし、スコアをスカウトできます。そのため、ユニバーサルテンプレートは、ユーザーがPF1試験を勉強して合格するための貴重な時間を大幅に節約できます。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Individual Pay Calculations | 40% | - Non-regular earnings
|
| Topic 2: Record of Employment (ROE) | 20% | - ROE completion requirements
|
| Topic 3: Communication and Compliance | 10% | - Accuracy and documentation
|
| Topic 4: Termination and Special Payments | 30% | - Leaves and absences
|
PF1の実際の学習ガイド資料は、より良いレビューを得るのに役立ちます。これは非常に直感的な標準ですが、包括的ではない場合があるため、テストPF1認定を取得することの重要性を知っておく必要があります。自分の能力を証明するのに十分な資格を持っている場合にのみ、厳しい現実の中で敵を打ち負かすことができます。 PF1の実際の質問は、PF1認定試験に合格し、認定資格をより迅速かつ効率的に取得するのに役立つと考えています。
質問 # 20
A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
正解：B
解説：
Overtime premiums and piece-rate pay are forms of earnings because they are amounts paid for work performed. CRA's payroll guidance confirms overtime pay is remuneration from which you must deduct statutory deductions (CPP, EI, and income tax), reflecting that overtime is treated as employment earnings.
Similarly, piecework (piece-rate pay) is a method of paying wages based on units produced rather than time.
It is still compensation for labour and therefore part of gross earnings used to calculate payroll deductions and net pay. This is fundamentally different from:
Expense reimbursements, which repay employee-incurred business costs (not pay for work).
Allowances, which are predetermined amounts to help cover anticipated expenses without receipts.
Benefits, which are the value of goods/services provided by the employer or paid on the employee's behalf.
So a premium paid for overtime hours or a piece-rate per unit produced is classified as earnings (option A).
質問 # 21
A retiring allowance includes:
正解：B
解説：
The CRA defines a retiring allowance (also called severance pay) as an amount paid to an employee when or after they retire or lose their job, in recognition of long service or for the loss of office or employment. This matches option A.
The other options are specifically not retiring allowances under CRA guidance. The CRA states a retiring allowance does not include salary, wages, bonuses, or overtime, which rules out bonus or incentive pay and accumulated overtime. The CRA also states it does not include payments for accumulated vacation leave not taken before retirement, which rules out vacation pay.
This classification matters in payroll because retiring allowances have distinct rules: for example, they are not subject to CPP or EI deductions, and part of a retiring allowance may be eligible for direct transfer to an RRSP
/RPP under special rules (based on pre-1996 service).
質問 # 22
Which of the following types of payments made by a private organization would not be subject to all statutory deductions?
正解：D
解説：
The payment type most clearly not subject to all statutory deductions is directors' fees. CRA guidance on directors' fees shows they are treated as a special payment with distinct deduction rules, and (depending on the situation) they may not have CPP, EI, and income tax all apply in the same way as normal employment earnings.
By contrast, retroactive adjustments and performance bonuses are treated as taxable remuneration where CRA' s tools (like PDOC) calculate CPP contributions, EI premiums, and income tax on those payments (up to annual maximums).
"Vacation pay when no time was taken" is also treated as a non-periodic payment and is included in CRA payroll deduction formulas as a type of amount on which statutory deductions are calculated (again, subject to annual maximums for CPP/EI).
So, among the options listed, directors' fees are the one that would not necessarily be subject to all statutory deductions in the standard way.
質問 # 23
A death benefit is a:
正解：C
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 # 24
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 # 25
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