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National Payroll Institute PF1 Exam Syllabus Topics:

SectionWeightObjectives
Termination and Special Payments30%- Termination payments
  • 1. Retiring allowances, death benefits
    • 2. Wages in lieu of notice, severance pay
      - Leaves and absences
      • 1. Vacation pay, statutory holidays
        • 2. Sick leave, maternity/parental leave payments
          Record of Employment (ROE)20%- ROE completion requirements
          • 1. Block-by-block reporting rules
            • 2. Insurable/pensionable earnings reporting
              - Submission and deadlines
              • 1. Electronic vs paper filing
                Individual Pay Calculations40%- Non-regular earnings
                • 1. Overtime, bonuses, retroactive pay
                  • 2. Allowances, taxable benefits
                    - Regular earnings
                    • 1. Hourly, salary, commission calculations
                      • 2. Pay period types and frequency
                        Communication and Compliance10%- Accuracy and documentation
                        • 1. Record keeping and audit trails
                          - Stakeholder communication
                          • 1. Employee, government, third-party requirements

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                            National Payroll Institute Payroll Fundamentals 1Exam Sample Questions (Q65-Q70):

                            NEW QUESTION # 65
                            Which of the following is not correct?

                            Answer: D

                            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 # 66
                            Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.

                            Answer:

                            Explanation:
                            $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.


                            NEW QUESTION # 67
                            How many pay periods will be used to calculate insurable earnings inBlock 15Bon the Record of Employment if the employee is paidweekly?

                            Answer: A

                            Explanation:
                            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.


                            NEW QUESTION # 68
                            In which province or territory is the employer-paid premium for private health insurance coverage that includes dental and prescription coverage considered to be a non-cash taxable benefit?

                            Answer: A

                            Explanation:
                            In Quebec, employer-paid premiums (contributions) to a group insurance plan, including a private health services plan (which commonly covers items like dental and prescription drugs), are treated as a taxable benefit for the employee for Quebec purposes. Revenu Quebec explicitly states that contributions (premiums) an employer pays under a group insurance plan for coverage received by an employee constitute a taxable benefit.
                            Because the employer is paying the premium directly to the insurer (the employee receives coverage rather than cash), this is treated as a non-cash taxable benefit in payroll classification terms. The payroll impact is that this taxable benefit must be included in the employee's Quebec taxable income and reported on the RL-1 (and handled according to Quebec source deduction rules).
                            Outside Quebec, employer-paid health/dental plan premiums are generally not treated the same way for provincial taxable benefit purposes, which is why the correct answer among the options is Quebec.


                            NEW QUESTION # 69
                            In Block 12 of the Record of Employment, the final pay period ending date for employees who are paid solely by commission or are paid salary plus irregularly paid commission will be:

                            Answer: C

                            Explanation:
                            Service Canada treats commission salespeople (paid solely by commission or salary plus irregularly paid commission) as a special ROE situation where the weekly averaging formula is used. In that scenario, the ROE Guide states that for Block 12 (Final pay period ending date) you must use the Saturday of the week that contains the last day for which paid (Block 11).
                            This is different from the usual rule for most employees, where Block 12 is simply the end date of the final pay period that includes the Block 11 date (and it can't be earlier than Block 11).
                            The key reason is consistency in applying the weekly averaging approach: even if the employer's actual payroll cycle is not weekly, commission-only/irregular-commission employees are reported using a weekly framework for ROE purposes. Payroll should therefore align Block 12 to the correct "weekly" period end (Saturday) when that rule applies, to avoid ROE errors and Service Canada follow-up.


                            NEW QUESTION # 70
                            ......

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