Download National Payroll Institute : PF1 Questions & Answers as PDF & Test Software
Updated: Oct 14, 2026
No. of Questions: 75 Questions & Answers with Testing Engine
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National Payroll Institute PF1 Exam Overview:
| Certification Vendor: | National Payroll Institute |
|---|---|
| Exam Name: | Payroll Fundamentals 1 |
| Exam Number: | PF1 |
| Exam Duration: | 120 minutes |
| Exam Price: | $499.00 – $649.00 CAD |
| Real Exam Qty: | 73–75 |
| Certificate Validity Period: | 3 years |
| Passing Score: | 65% |
| Exam Format: | Fill-in-the-blank, Case studies, Multiple-choice |
| Available Languages: | English |
| Related Certifications: | Payroll Fundamentals 2 Payroll Compliance Legislation |
| Recommended Training: | Official PF1 Online Course |
| Exam Registration: | National Payroll Institute Registration |
| Sample Questions: | National Payroll Institute PF1 Sample Questions |
| Exam Way: | Remote online proctored exam; available via online, classroom, or challenge options |
| Pre Condition: | Successful completion of Payroll Compliance Legislation (PCL) course/exam |
| Official Syllabus URL: | https://payroll.ca/certification/payroll-fundamentals-1 |
National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Termination and Special Payments | 30% | - Leaves and absences
|
| Individual Pay Calculations | 40% | - Non-regular earnings
|
| Communication and Compliance | 10% | - Accuracy and documentation
|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.
Reveal Solution Discussion 0Correct Answer:
$25.75
Explanation:
First calculate Ronda's pensionable earnings for the week. Her gross pay is:
$12.50 × 40 = $500.00.
CPP is calculated on pensionable earnings after subtracting the basic exemption (the Year's Basic Exemption, YBE), prorated to the pay period. The CRA confirms the YBE is $3,500 and the employee CPP contribution rate for 2026 is 5.95% for base CPP.
Weekly exemption = $3,500 ÷ 52 = $67.31 (rounded to cents).
Pensionable earnings subject to CPP this week = $500.00 # $67.31 = $432.69.
CPP contribution = $432.69 × 5.95% = $432.69 × 0.0595 = $25.745..., which rounds to $25.75.
This deduction continues each pay until the employee reaches the annual CPP maximum contribution for the year (at which point CPP stops for the remainder of the year).
Paul Westin works for an Alberta organization and receives a regular salary of $1,800.00 semi-monthly. He will be receiving a payout of accrued vacation with no time taken of $1,400.00 on a separate cheque. He has federal and provincial TD1s on file with claim code 1. Calculate the income taxes to be withheld on his vacation pay.
Reveal Solution Discussion 0Correct Answer:
341.50
Explanation:
CRA's method for bonus/irregular payments paid separately is to calculate income tax on the combined pay (regular pay + the irregular payment) using the regular tax tables, then subtract the tax that would apply to the regular pay alone. The difference is the income tax to withhold from the irregular payment.
Here, the semi-monthly taxable pay is:
Regular pay = $1,800.00
Regular + vacation payout = $3,200.00
Using the 2026 Alberta semi-monthly (24 pay periods) tax tables with claim code 1:
At $1,800, Federal tax = $130.45 and Alberta tax = $58.55 # Total = $189.00.
At $3,200, Federal tax = $356.50 and Alberta tax = $174.00 # Total = $530.50.
Income tax on the vacation payout = $530.50 # $189.00 = $341.50.
CPP (including the enhanced portion) is a separate statutory deduction that must also be calculated on the payout, but this question asked specifically for income tax withholding.
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. Ontario
- B. Quebec
- C. British Columbia
- D. Yukon
Correct Answer: B 🗳️
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By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?
- A. The Income Tax Act
- B. The Creditors' Relief Act
- C. The Employment Insurance Act
- D. The Canada Pension Plan Act
Correct Answer: A 🗳️
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In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?
- A. Monthly
- B. Weekly
- C. Irregular
- D. Depends on the pay period frequency
Correct Answer: D 🗳️
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