Choosing study material is easier when you can inspect it first. The National Payroll Institute Payroll Fundamentals 1Exam demo on PassCollection is free to download, and it demonstrates both the printable PDF and the interactive engine that hosts the 75 practice questions.
National Payroll Institute PF1 Exam Overview:
| Certification Vendor: | National Payroll Institute |
|---|---|
| Exam Name: | Payroll Fundamentals 1 |
| Exam Number: | PF1 |
| Exam Format: | Remote Proctored Online Exam, Midterm Exam, Final Exam, Discussion Activities, Assignments |
| Exam Duration: | 180-240 |
| Available Languages: | French, English |
| Passing Score: | 65% |
| Exam Price: | USD 550-600 |
| Related Certifications: | Payroll Compliance Professional (PCP) |
| Sample Questions: |  |
| Exam Way: | Online asynchronous course with remote proctored midterm and final exams. |
| Pre Condition: | Payroll Compliance Legislation course is required before taking Payroll Fundamentals 1. |
| Official Syllabus URL: | https://payroll.ca/certification/payroll-fundamentals-1 |
National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Termination of Employment | - Termination processing
|
| Workers’ Compensation | - Workers compensation administration
|
| Non-Statutory Deductions | - Voluntary deductions
|
| New Employee Information | - Employee setup and documentation
|
| Provincial Remittances | - Provincial payroll requirements
|
| Payroll Accounting | - Payroll accounting practices
|
| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Federal Remittances | - Government remittance obligations
|
| Record of Employment | - ROE processing
|
| Year-End Processing | - Federal and provincial year-end reporting
|
| Commission Payments | - Commission payroll processing
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
| Non-Regular Payments | - Special payroll payments
|
What Candidates Ask About National Payroll Institute Payroll Fundamentals 1Exam
The National Payroll Institute Payroll Fundamentals 1Exam content is the same across all three formats: a printable PDF, a software engine, and an online engine. The free demo lets you try each interface before buying, so you can pick the one that matches how you study rather than guessing.
The package contains 75 practice questions for the PF1 exam, all verified by our IT experts. A free demo is available so you can review the style before you buy.
- Provincial Remittances ()
- Payroll Accounting ()
- Commission Payments ()
Use the weights above to divide your study time where it matters most.
The engine presents National Payroll Institute Payroll Fundamentals 1Exam questions in random order, so each session feels like a fresh test rather than a memorized list. After every simulated exam you receive a score, and your errors are clearly marked, which makes it easy to see your weak and strong areas and build a focused study plan.
To pass PF1 you need 65%, and the official fee is USD 550-600. Setting the target score early makes it easier to measure your progress in practice tests.
Payroll Compliance Legislation course is required before taking Payroll Fundamentals 1.
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Alyssa is a member of her employer's Defined Contribution Pension Plan. The plan defines the contribution as 3% of the employee's pensionable earnings, with the employer matching the employee's contribution.
Alyssa's pensionable earnings are $3,400.00 per month. Calculate the total payment to be remitted to Alyssa's Defined Contribution Pension Plan each month.
Correct Answer:
$204.00 per month
Explanation:
In a Defined Contribution (DC) pension plan, contributions are calculated as a set percentage of the employee' s pensionable earnings, and the total remittance is usually the sum of the employee deduction plus the employer's matching contribution, based on the plan text. Here, the plan states the employee contributes 3% of pensionable earnings, and the employer matches the employee contribution.
Step 1: Calculate the employee's pension contribution:
3% × $3,400.00 = 0.03 × 3,400.00 = $102.00.
Step 2: Calculate the employer match:
Because the employer matches the employee contribution, the employer contributes $102.00 as well.
Step 3: Total remittance to the plan:
$102.00 (employee) + $102.00 (employer) = $204.00 each month.
From a payroll processing perspective, the employee amount is withheld from gross pay as a payroll deduction according to plan rules, while the employer match is recorded as an employer expense. Payroll remits both amounts to the plan administrator following the plan's remittance schedule, and should reconcile pensionable earnings and contributions to ensure accuracy and compliance with plan terms.
The formula for calculating net pay is:
- A. Pensionable earnings minus total deductions
- B. Net taxable income minus total deductions
- C. Gross earnings minus total tax
- D. Gross earnings minus total deductions
Correct Answer: D 🗳️
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Which of the following types of earnings are not considered income from employment?
- A. Severance pay
- B. Commissions
- C. Vacation pay
- D. Regular salary
Correct Answer: A 🗳️
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Raminder was hired in January 1997. He was fully vested in the organization's pension plan at the time he received the retiring allowance. His employment was terminated on May 1, 2006 and he was paid a
$10,000.00 retiring allowance. Calculate the eligible portion of the retiring allowance.
- A. None of the retiring allowance is eligible
- B. $2,000.00
- C. $7,500.00
- D. $10,000.00
Correct Answer: A 🗳️
Explanation: Only visible for PassCollection members. You can sign-up / login (it's free).
The source deductions form completed by all new employees in Quebec is called:
- A. T1213
- B. TD1-AB
- C. T2222
- D. TP-1015.3-V
Correct Answer: D 🗳️
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