Many candidates tell us they once wasted weeks on bloated question banks full of outdated items. The National Payroll Institute Payroll Fundamentals 1Exam bank at CertkingdomPDF takes the opposite approach: 75 curated practice questions, with old material removed as the exam evolves.
National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Record of Employment (ROE) | 20% | - ROE completion requirements
|
| Topic 2: Communication and Compliance | 10% | - Accuracy and documentation
|
| Topic 3: Termination and Special Payments | 30% | - Termination payments
|
| Topic 4: Individual Pay Calculations | 40% | - Regular earnings
|
PF1 Preparation: Frequently Asked Questions
The PF1 exam contains 73–75 questions to be answered within 120 minutes minutes. Rehearsing with a timer on CertkingdomPDF trains you to pace each question instead of rushing at the end.
Successful completion of Payroll Compliance Legislation (PCL) course/exam
The National Payroll Institute Payroll Fundamentals 1Exam material is developed by a dedicated research team whose members bring rich hands-on IT experience, including past work for international IT corporations. That background shapes both the questions and the way they are organized for study.
Each National Payroll Institute Payroll Fundamentals 1Exam question is drawn from a large body of technical knowledge and analyzed before it enters the bank. Questions that are no longer relevant to the current exam are removed, while new material is added as the exam evolves, so the set you study stays lean and current.
- Record of Employment (ROE) (20%)
- Communication and Compliance (10%)
- Individual Pay Calculations (40%)
Begin with the topics where your confidence is lowest, then confirm the rest.
The passing score for PF1 is 65%, and the official exam fee is $499.00 – $649.00 CAD. Fixing these numbers in mind helps you plan both your study target and your budget.
The package includes 75 practice questions for the PF1 exam, covering the current National Payroll Institute Payroll Fundamentals 1Exam objectives with verified answers.
Official PF1 Online Course: Visit official page
National Payroll Institute Registration: register for PF1
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
The authorization for hiring form should contain a checklist to ensure the organization obtains all required information. What is an example of an item that could be on that checklist?
- A. Consent to withhold statutory deductions
- B. A completed T1213
- C. A confidentiality agreement
- D. A clearance certificate
Correct Answer: C 🗳️
Explanation: Only visible for CertkingdomPDF members. You can sign-up / login (it's free).
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. Ontario
- C. Employee's choice
- D. Quebec
Correct Answer: D 🗳️
Explanation: Only visible for CertkingdomPDF members. You can sign-up / login (it's free).
Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?
- A. Block 17C only
- B. Block 15C only
- C. Block 15B only
- D. Blocks 15B and 17C
Correct Answer: A 🗳️
Explanation: Only visible for CertkingdomPDF members. You can sign-up / login (it's free).
The employee-employer relationship is deemed to be severed when:
- A. The employee retains the right to be recalled to work
- 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. None of the above
Correct Answer: B 🗳️
Explanation: Only visible for CertkingdomPDF members. You can sign-up / login (it's free).
Matt earns $10.10 per hour and works 37.5 hours per week. Calculate Matt's regular bi-weekly earnings.
Reveal Solution Discussion 0Correct Answer:
$757.50
Explanation:
Regular earnings for an hourly employee are calculated as hourly rate × hours worked. Because "bi-weekly" means two weeks of work paid together, you calculate one week's regular earnings and then multiply by two (assuming the hours are the same each week and there is no overtime premium indicated).
Step 1: Weekly regular earnings:
$10.10 × 37.5 hours = $10.10 × 37 + $10.10 × 0.5
= $373.70 + $5.05
= $378.75.
Step 2: Bi-weekly regular earnings (2 weeks):
$378.75 × 2 = $757.50.
So Matt's regular bi-weekly earnings are $757.50.
In payroll documentation, "regular earnings" are the employee's base wages before statutory deductions (CPP
/QPP, EI, income tax) and before other deductions, and they exclude any separately calculated earnings like overtime premiums or taxable benefits unless stated. This approach (rate × hours, then adjust for pay period) is the standard method used to compute gross/regular pay for hourly employees before moving on to deductions and net pay.
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