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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Which of the following situations would not require an employer to issue a Record of Employment?

A) A business is sold and the new owner retains all employees and payroll records with no loss of earnings
B) Employee is laid off and will not be recalled
C) Employee's earnings fall to 40% of their normal weekly earnings
D) Full-time employee went on 6 weeks' unpaid leave of absence

2. Which pension plan requires the services of an actuary to study and forecast future needs of the plan to ensure the plan remains sufficiently funded to provide employees with their retirement benefits?

A) All of the above
B) Registered Retirement Savings Plan
C) Defined contribution pension plan
D) Defined benefit pension plan

3. Rosa joined Avion Electronics in April 1983. Her employment was terminated on November 30, 2015 and she was paid a $62,500.00 retiring allowance. Rosa joined her company's pension plan in 1986 and was fully vested on termination of employment. Calculate the non-eligible portion of the retiring allowance.

4. Tanya submitted a letter of resignation to her employer on April 2 of the current year advising that she would be resigning her position effective April 27 for the pay period ending April 28. What date will appear in Block
11 of Tanya's Record of Employment?

A) April 30 of the current year
B) April 27 of the current year
C) None of the above
D) April 2 of the current year

5. A paper Record of Employment must be issued:

A) All of the above
B) When requested by Service Canada
C) Within five calendar days of an interruption of earnings
D) When an employer becomes aware of an interruption of earnings exceeding seven calendar days

Solutions: