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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

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

2. 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 & Quebec
B) Quebec
C) Employee's choice
D) Ontario

3. Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.

4. A 900-series Social Insurance Number is issued to:

A) Canadian residents working outside of Canada
B) Individuals who are neither Canadian citizens nor permanent residents
C) Landed immigrants working outside of Canada
D) Canadian residents with an expired Social Insurance Number

5. A retiring allowance includes:

A) None of the above
B) Legislated wages in lieu of notice in Quebec
C) Bonus or incentive pay
D) Vacation pay
E) Accumulated overtime

Solutions: