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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

Question 1

When is the government-prescribed rate of interest set?

A. Each calendar quarter
B. Annually
C. The first of each month
D. Semi-annually

Question 2

A retiring allowance includes:

A. Bonus or incentive pay
B. Vacation pay
C. Payments in recognition of long service
D. Accumulated overtime

Question 3

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

Question 4

The formula for calculating net pay is:

A. Gross earnings minus total tax
B. Net taxable income minus total deductions
C. Gross earnings minus total deductions
D. Pensionable earnings minus total deductions

Question 5

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, total kilometres, personal kilometres, and business kilometres
C. Capital cost, availability, business kilometres
D. Capital cost, sales tax, availability, total kilometres, business kilometres, and personal kilometres

Solutions: