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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Individual Pay Calculations | 40% | - Regular earnings
|
| Communication and Compliance | 10% | - Stakeholder communication
|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Termination and Special Payments | 30% | - Termination payments
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.
$5.28 (employee QPIP premium for the week)
Explanation:
QPIP premiums are calculated on an employee's insurable earnings in Quebec (up to the annual maximum insurable earnings). For 2026, Revenu Quebec shows the employee QPIP premium rate is 0.430% (0.00430) and the maximum insurable earnings are $103,000.
Step 1: Determine Evangeline's weekly insurable earnings (assuming all earnings are QPIP-insurable and the annual maximum will not be exceeded, as the question implies):
Regular earnings $1,075.00 + overtime $154.00 = $1,229.00.
Step 2: Apply the employee QPIP rate:
$1,229.00 × 0.430% = $1,229.00 × 0.00430 = $5.2847.
Step 3: Round to cents (standard payroll practice): $5.28.
Payroll would deduct $5.28 from Evangeline's pay for QPIP for that week and remit it along with other source deductions as required. The deduction continues until the employee reaches the annual QPIP maximum premium (based on the annual insurable earnings limit).
Anne Massy works for Liberty Promotions in Nunavut and is provided with a company-leased automobile.
The automobile was in Anne's possession for 365 days. Of the 34,134 kilometres driven, 15,805 kilometres were for business purposes. The monthly lease cost of the vehicle was $198.60, excluding GST calculated at
5%. Anne requested in writing that Liberty Promotions use the optional operating cost method if all conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.
Calculate Anne's annual automobile taxable benefit.
$7,900.10
Explanation:
Anne has both an automobile standby charge (because the car was made available) and an operating expense benefit (because the employer paid operating costs and she did not reimburse).
1) Standby charge (leased auto): Lease cost for standby charge purposes includes GST and excludes insurance.
Monthly lease incl. GST = $198.60 × 1.05 = $208.53.
Standby charge per month = 2/3 × $208.53 = $139.02.
Days available ÷ 30 = 365 ÷ 30 = 12.17, rounded to 12.
Annual standby charge = $139.02 × 12 = $1,668.24.
2) Operating expense benefit: Personal km = 34,134 # 15,805 = 18,329.
Optional method requires the automobile be used primarily (>50%) for business; Anne's business use is under
50%, so the optional method does not apply and the fixed rate must be used.
Fixed rate (2026) = $0.34/km # 18,329 × 0.34 = $6,231.86.
Total taxable benefit = $1,668.24 + $6,231.86 = $7,900.10.
Charlene receives $50.00 each pay for her meals. This is an example of:
- A. None of the above
- B. An allowance
- C. A reimbursement
- D. A benefit
Explanation: Only visible for VCE4Plus members. You can sign-up / login (it's free).
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?
- A. Yukon
- B. Quebec
- C. British Columbia
- D. Ontario
Explanation: Only visible for VCE4Plus members. You can sign-up / login (it's free).
The employee-employer relationship is deemed to be severed when:
- A. None of the above
- B. There is no expectation of work to be performed by the employee
- C. The employee continues to accrue benefits in the organization's pension plan
- D. The employee retains the right to be recalled to work
Explanation: Only visible for VCE4Plus members. You can sign-up / login (it's free).
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