今はNational Payroll Institute PF1試験に準備するために、分厚い本を購買しなくてあまりにも多くのお金をかかるトレーニング機構に参加する必要がありません。我々社のPF1練習問題は試験に参加する圧力を減らすだけでなく、お金を無駄にする煩悩を解消できます。あなたは弊社の商品を使用した後、一回でNational Payroll Institute PF1試験に合格できなかったら、弊社は全額返金することを承諾します。
| Section | Weight | Objectives |
|---|---|---|
| Termination and Special Payments | 30% | - Leaves and absences
|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Individual Pay Calculations | 40% | - Regular earnings
|
| Communication and Compliance | 10% | - Stakeholder communication
|
テストに関する最も有用で効率的なPF1トレーニング資料を提供するために最善を尽くし、クライアントが効率的に学習できるように複数の機能と直感的な方法を提供します。 PF1の有用なテストガイドを学習すれば、時間と労力はほとんどかかりません。合格率とヒット率はともに高いため、テストに合格するための障害はほとんどありません。 Webで紹介を読んだ後、PF1学習実践ガイドをさらに理解できます。
質問 # 65
Which of the following types of payments made by a private organization would not be subject to all statutory deductions?
正解：C
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 # 66
Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.
正解：
解説：
$8.15 (employee EI premium for the week)
Explanation:
For employees whose province of employment is outside Quebec (including Saskatchewan), EI premiums are calculated by multiplying the employee's insurable earnings by the employee EI premium rate for the year, up to the annual maximum insurable earnings. For 2026, the employee EI premium rate outside Quebec is $1.63 per $100 of insurable earnings (which is 1.63%).
Jasmine earns $500.00 weekly and (based on the question) we assume all earnings are insurable and she has not reached the annual maximum. Her EI premium is:
$500.00 × 1.63% = $500.00 × 0.0163 = $8.15.
This amount is deducted from the employee's pay and later remitted to the CRA as part of the employer's regular payroll remittance. The maximum insurable earnings for 2026 is $68,900, but at $500 per week she would only hit the maximum later in the year (if at all), so the weekly premium calculation above applies.
質問 # 67
The employee-employer relationship is deemed to be severed when:
正解：B
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 # 68
The capital cost of an employer-owned vehicle includes:
正解：B
解説：
For CRA automobile benefit purposes (standby charge on an employer-owned automobile), the "cost" used is the capital cost, which includes more than just the sticker price. CRA guidance states the cost includes the trade-in amount (if applicable), additions, and GST/HST and PST as part of the cost base used in the standby charge calculation.
Option D is the best match because it includes vehicle options/accessories, sales taxes, and additions that add to depreciation value. Importantly, CRA also notes that certain specialized equipment added to meet the requirements of a disabled person or employment (examples include heavy-duty suspension and power winches) is not considered part of the automobile's cost for standby charge purposes. This directly rules out options A and C, since they treat specialized equipment as part of capital cost. Option B is incorrect because CRA includes sales taxes (GST/HST and PST) in the cost base.
質問 # 69
How many pay periods will be used to calculate insurable earnings inBlock 15Bon the Record of Employment if the employee is paidweekly?
正解：A
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 # 70
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多くの労働者がより高い自己改善を進めるための強力なツールとして、It-Passportsは、高度なパフォーマンスと人間中心のテクノロジーに対する情熱を追求し続けています。It-Passportsの PF1試験に合格できず、試験のすべての内容を数時間で把握できる受験者を支援することを目指しました。 近年、当社のPF1テストトレントは好評を博しており、すべての受験者で99％の合格率を達成しています。 PF1試験問題を試してみると、すばらしいPayroll Fundamentals 1Exam品質が得られます。
PF1関連日本語版問題集: https://www.it-passports.com/PF1.html