National Payroll Institute Payroll Fundamentals 1Exam : PF1

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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

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

2. What information is required to calculate thestandby charge, thereduced standby charge, and theoperating cost benefitfor a company-owned automobile?

A) Capital cost, sales taxes, availability
B) Capital cost, availability, business kilometres
C) Capital cost, total kilometres, personal kilometres, and business kilometres
D) Capital cost, sales tax, availability, total kilometres, business kilometres, and personal kilometres

3. Anthony earns $750.00 per week. He has a cash taxable benefit of $25.00 per week. Anthony is exempt from CPP contributions. Calculate the net taxable income for the week.

4. An employee who lives in Ontario and reports to work at a permanent establishment of the employer in Quebec will have income tax deducted based on which province?

A) Ontario
B) Employee's choice
C) Ontario & Quebec
D) Quebec

5. Duncan Drapak was employed in Ontario. Upon termination of his employment, he will be paid $7,760.00 legislated wages in lieu of notice together with his final weekly pay of $875.00. Calculate Duncan's Canada Pension Plan (CPP) contribution if the yearly maximum contribution will not be exceeded.

Solutions: