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National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Individual Pay Calculations | 40% | - Non-regular earnings
|
| Communication and Compliance | 10% | - Stakeholder communication
|
| Record of Employment (ROE) | 20% | - ROE completion requirements
|
| Termination and Special Payments | 30% | - Termination payments
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Which of the following deductions would be the last payroll withholding in order of priority?
- A. Third Party Demand
- B. The organization's pension plan
- C. Voluntary insurance coverage
- D. Requirement to Pay
Correct Answer: C 🗳️
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The employee-employer relationship is deemed to be severed when:
- A. The employee continues to accrue benefits in the organization's pension plan
- B. There is no expectation of work to be performed by the employee
- C. None of the above
- D. The employee retains the right to be recalled to work
Correct Answer: B 🗳️
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A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
- A. Benefits
- B. Expense reimbursements
- C. Earnings
- D. Allowances
Correct Answer: C 🗳️
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Charmaine's employment was terminated by her employer on April 13 of the current year. Charmaine had worked for her employer for 3 years and was paid 3 weeks of legislated wages in lieu of notice and two weeks' vacation pay with her final pay. What date should be recorded in Block 11 on Charmaine's Record of Employment?
- A. April 13 of the current year
- B. May 4 of the current year
- C. Block 11 would not be completed
- D. None of the above
Correct Answer: A 🗳️
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Select the correct order of priority for withholding payroll deductions from an employee's earnings.
- A. Union deductions, statutory deductions, legal deductions, company-compulsory deductions, voluntary deductions
- B. Company-compulsory deductions, union deductions, statutory deductions, legal deductions, voluntary deductions
- C. Statutory deductions, union deductions, legal deductions, company-compulsory deductions, voluntary deductions
- D. Statutory deductions, legal deductions, union deductions, company-compulsory deductions, voluntary deductions
Correct Answer: D 🗳️
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