National Payroll Institute Payroll Fundamentals 1Exam : PF1

  • Exam Code: PF1
  • Exam Name: Payroll Fundamentals 1Exam
  • Updated: Oct 09, 2026
  • Q&As: 75 Questions and Answers

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National Payroll Institute PF1 Value Pack (Frequently Bought Together)

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PDF Version: Convenient, easy to study. Printable National Payroll Institute PF1 PDF Format. It is an electronic file format regardless of the operating system platform.

PC Test Engine: Install on multiple computers for self-paced, at-your-convenience training.

Online Test Engine: Supports Windows / Mac / Android / iOS, etc., because it is the software based on WEB browser.

Value Pack Total: $179.94  $79.98

About National Payroll Institute PF1 Real Exam

Good materials and good methods let you do more with less. In 2026, GetValidTest applies that principle to the PF1 exam: 75 practice questions mapped to the official outline, three versions to match any routine, and delivery by email within one minute of purchase.

National Payroll Institute PF1 Exam Syllabus Topics:

SectionObjectives
Topic 1: Payroll Records and Compliance Reporting- Recordkeeping requirements
  • 1. Retention requirements
    • 2. Employee payroll records
      - Government reporting
      • 1. Year-end reporting (T4 slips)
        • 2. Remittance reporting processes
          Topic 2: Earnings, Deductions, and Taxation- Types of earnings
          • 1. Regular wages and salaries
            • 2. Overtime and special payments
              • 3. Taxable benefits
                - Deductions and remittances
                • 1. Voluntary deductions
                  • 2. Employer remittance responsibilities
                    • 3. Statutory deductions
                      Topic 3: Payroll Fundamentals and Compliance Framework- Payroll system overview in Canada
                      • 1. Payroll process cycle (gross-to-net)
                        • 2. Employer payroll obligations
                          - Payroll legislation and regulatory bodies
                          • 1. Canada Pension Plan (CPP) requirements
                            • 2. Income Tax Act basics
                              • 3. Employment Insurance (EI) rules

                                PF1 Exam Questions — Answered

                                Three full versions of the 75 practice questions for the National Payroll Institute Payroll Fundamentals 1Exam exam, all in one moderately priced package: a printable, expert-prepared PDF with instant download; a Desktop Test Engine for Windows that simulates the real exam with two practice modes and works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. You also receive a free demo, 365 days of free updates, a 50% renewal discount afterward, and unlimited computer installations.

                                The passing score for the National Payroll Institute Payroll Fundamentals 1Exam exam is 65%, and registration runs Varies (typically CAD $300–$500 range per exam, subject to region and membership status). Retakes mean paying again, so it pays to check your readiness first — the GetValidTest engines show your level honestly before you book.

                                National Payroll Institute recommends these training resources for the National Payroll Institute Payroll Fundamentals 1Exam exam:

                                Combine the official training with the 75 practice questions from GetValidTest — the questions reveal how well the training actually settled.

                                The National Payroll Institute Payroll Fundamentals 1Exam exam gives you 180 minutes to answer Approximately 100. Time management is part of the test — rehearse with the timed mode in the GetValidTest Desktop Test Engine until pacing becomes automatic.

                                Yes, under written conditions. Take the National Payroll Institute Payroll Fundamentals 1Exam exam within 60 days of purchase, and if you do not pass, GetValidTest refunds you in full. The policy does not apply if the exam is taken within 3 days of purchase, if the exam was never actually taken, or to free materials or expired orders, and the candidate name must match the payer name. Submit a scan of your enrollment slip and the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Alternatively, exchange for two free exam products of equal value while keeping your original update service. Orders are delivered by email within 1 minute — if nothing arrives within 2 hours, contact support.

                                The PF1 exam is an official National Payroll Institute certification exam covering the National Payroll Institute Payroll Fundamentals 1Exam syllabus detailed above. It counts toward these credentials: Payroll Fundamentals 2 (PF2), Payroll Fundamentals 3 (PF3), Payroll Compliance Practitioner (PCP). As the certification grows more important in its field, the exam stays demanding — which is exactly why structured practice matters. GetValidTest prepares you with 75 practice questions in PDF, Desktop Test Engine, and Online Test Engine formats.

                                Computer-based exam (online proctored or in-person depending on provider) Sign up for the National Payroll Institute Payroll Fundamentals 1Exam exam through these official channels:

                                Booked? Your GetValidTest practice questions arrive by email within 1 minute, so the countdown to exam day can start immediately.

                                No formal prerequisite, but basic understanding of payroll or employment standards is recommended Since policies evolve, confirm the current requirements on the official National Payroll Institute exam page before scheduling.

                                The official National Payroll Institute Payroll Fundamentals 1Exam outline defines 3 content domains. The three heaviest are Earnings, Deductions, and Taxation, Payroll Records and Compliance Reporting, and Payroll Fundamentals and Compliance Framework. The full list is in the topics section above, and the 75 practice questions at GetValidTest cover each domain.

                                National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

                                Question #1

                                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. All of the above
                                • B. A benefit enrollment form
                                • C. A clearance certificate
                                • D. A completed T1213
                                Reveal Solution  Discussion  0

                                Correct Answer: B  🗳️

                                Explanation: Only visible for GetValidTest members. You can sign-up / login (it's free).

                                Question #2

                                A paper Record of Employment must be issued:

                                • A. All of the above
                                • B. Within five calendar days of an interruption of earnings
                                • C. When an employer becomes aware of an interruption of earnings exceeding seven calendar days
                                • D. When requested by Service Canada
                                Reveal Solution  Discussion  0

                                Correct Answer: A  🗳️

                                Explanation: Only visible for GetValidTest members. You can sign-up / login (it's free).

                                Question #3

                                Feraz Dalia is due $12,523.00 in legislated wages in lieu of notice that will be added to his last weekly pay of
                                $1,080.00. Calculate Feraz's Employment Insurance (EI) premium, if his employer is situated in Saskatchewan and the yearly maximum contribution will not be exceeded.

                                Reveal Solution  Discussion  0

                                Correct Answer:

                                $221.73 (employee EI premium)
                                Explanation:
                                In Saskatchewan (outside Quebec), EI premiums are deducted at the 2026 employee EI premium rate of $1.63 per $100 of insurable earnings (1.63%).
                                CRA guidance confirms that wages in lieu of termination notice are subject to EI premiums, and to determine statutory deductions you include the wages in lieu with the regular income (if any) for the pay period.
                                Step 1: Determine total insurable earnings in the final pay (assuming both amounts are insurable and the annual maximum won't be exceeded):
                                $12,523.00 + $1,080.00 = $13,603.00.
                                Step 2: Calculate EI premium:
                                $13,603.00 × 1.63% = $13,603.00 × 0.0163 = $221.7289, which rounds to $221.73.
                                So, the EI premium to deduct from Feraz's pay for this combined payment is $221.73.

                                Question #4

                                Anne Massy works for Liberty Promotions in Nunavut and is provided with a company-leased automobile.
                                The automobile was in Anne's possession for 365 days. Of the 34,134 kilometres driven, 15,805 kilometres were for business purposes. The monthly lease cost of the vehicle was $198.60, excluding GST calculated at
                                5%. Anne requested in writing that Liberty Promotions use the optional operating cost method if all conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.
                                Calculate Anne's annual automobile taxable benefit.

                                Reveal Solution  Discussion  0

                                Correct Answer:

                                $7,900.10
                                Explanation:
                                Anne has both an automobile standby charge (because the car was made available) and an operating expense benefit (because the employer paid operating costs and she did not reimburse).
                                1) Standby charge (leased auto): Lease cost for standby charge purposes includes GST and excludes insurance.
                                Monthly lease incl. GST = $198.60 × 1.05 = $208.53.
                                Standby charge per month = 2/3 × $208.53 = $139.02.
                                Days available ÷ 30 = 365 ÷ 30 = 12.17, rounded to 12.
                                Annual standby charge = $139.02 × 12 = $1,668.24.
                                2) Operating expense benefit: Personal km = 34,134 # 15,805 = 18,329.
                                Optional method requires the automobile be used primarily (>50%) for business; Anne's business use is under
                                50%, so the optional method does not apply and the fixed rate must be used.
                                Fixed rate (2026) = $0.34/km # 18,329 × 0.34 = $6,231.86.
                                Total taxable benefit = $1,668.24 + $6,231.86 = $7,900.10.

                                Question #5

                                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. Yukon
                                • B. Quebec
                                • C. British Columbia
                                • D. Ontario
                                Reveal Solution  Discussion  0

                                Correct Answer: B  🗳️

                                Explanation: Only visible for GetValidTest members. You can sign-up / login (it's free).

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