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National Payroll Institute PF1 Exam Syllabus Topics:

Section	Objectives
Topic 1: Payroll Fundamentals and Compliance Framework	- Payroll system overview in Canada 1. Employer payroll obligations 2. Payroll process cycle (gross-to-net) - Payroll legislation and regulatory bodies 1. Canada Pension Plan (CPP) requirements 2. Income Tax Act basics 3. Employment Insurance (EI) rules
Topic 2: Earnings, Deductions, and Taxation	- Types of earnings 1. Taxable benefits 2. Regular wages and salaries 3. Overtime and special payments - Deductions and remittances 1. Statutory deductions 2. Voluntary deductions 3. Employer remittance responsibilities
Topic 3: Payroll Records and Compliance Reporting	- Recordkeeping requirements 1. Employee payroll records 2. Retention requirements - Government reporting 1. Year-end reporting (T4 slips) 2. Remittance reporting processes

Section

Objectives

Topic 1: Payroll Fundamentals and Compliance Framework

- Payroll system overview in Canada

1. Employer payroll obligations
2. Payroll process cycle (gross-to-net)

- Payroll legislation and regulatory bodies

1. Canada Pension Plan (CPP) requirements
2. Income Tax Act basics
3. Employment Insurance (EI) rules

Topic 2: Earnings, Deductions, and Taxation

- Types of earnings

1. Taxable benefits
2. Regular wages and salaries
3. Overtime and special payments

- Deductions and remittances

1. Statutory deductions
2. Voluntary deductions
3. Employer remittance responsibilities

Topic 3: Payroll Records and Compliance Reporting

- Recordkeeping requirements

1. Employee payroll records
2. Retention requirements

- Government reporting

1. Year-end reporting (T4 slips)
2. Remittance reporting processes

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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions (Q39-Q44):

NEW QUESTION # 39
Matt earns $10.10 per hour and works 37.5 hours per week. Calculate Matt's regular bi-weekly earnings.

Answer:

Explanation:
$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.

NEW QUESTION # 40
The employee-employer relationship is deemed to be severed when:

A. None of the above
B. The employee retains the right to be recalled to work
C. The employee continues to accrue benefits in the organization's pension plan
D. There is no expectation of work to be performed by the employee

Answer: D

Explanation:
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.

NEW QUESTION # 41
In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?

A. Irregular
B. Monthly
C. Depends on the pay period frequency
D. Weekly

Answer: C

Explanation:
In Block 6 (Pay period type), Service Canada instructs employers to enter the employee's actual pay period type-one of the standard types such as weekly, biweekly, semi-monthly, monthly, or 13 pay periods a year.
Service Canada identifies a special rule only for employees "paid solely on commission or on salary plus irregularly paid commission": in those cases, the employer must use a weekly pay period and average earnings using the weekly averaging formula.
Because this question specifies salary plus regularly paid commission (not irregularly paid commission), the
"special situation" rule does not apply. Therefore, you enter the pay period type that matches the employer's normal payroll cycle for that employee (for example, weekly, biweekly, semi-monthly, monthly, etc.).

NEW QUESTION # 42
Which of the following is not correct?

A. Severance payments and retiring allowances are not reported in Block 15B
B. Block 15B is not completed when insurable earnings are reported in Block 15C
C. Bonus payments reported in Block 17C are also reported in Block 15B
D. Vacation pay reported in Block 17A is reported in Block 15B

Answer: B

Explanation:
Option A is not correct. Service Canada's ROE guidance for paper ROEs explains that if you need to complete Block 15C, you do that first, and then you still enter the total insurable earnings in Block 15B. It also reminds employers to include any insurable separation payments entered in Block 17 in both Block 15C (Pay Period 1) and Block 15B totals.
Option C is correct because retiring allowances (often treated as severance-type amounts) are not insurable, so even if they appear in Block 17C, they are not added to Blocks 15B/15C.
Option D is correct because vacation pay paid on separation is reported in Block 17A, and when it is insurable, it must be included in the insurable earnings totals in Block 15B (and Block 15C P.P.1 where applicable).

NEW QUESTION # 43
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?

A. Defined contribution pension plan
B. Registered Retirement Savings Plan
C. All of the above
D. Defined benefit pension plan

Answer: D

NEW QUESTION # 44
......

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