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Updated: Aug 28, 2026
No. of Questions: 75 Questions & Answers with Testing Engine
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| Certification Vendor: | National Payroll Institute |
|---|---|
| Exam Name: | Payroll Fundamentals 1 |
| Exam Number: | PF1 |
| Real Exam Qty: | 73–75 |
| Related Certifications: | Payroll Compliance Legislation Payroll Fundamentals 2 |
| Passing Score: | 65% |
| Available Languages: | English |
| Exam Format: | Case studies, Multiple-choice, Fill-in-the-blank |
| Exam Price: | $499.00 – $649.00 CAD |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | 3 years |
| 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 |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Termination and Special Payments | 30% | - Termination payments
|
| Topic 2: Record of Employment (ROE) | 20% | - ROE completion requirements
|
| Topic 3: Individual Pay Calculations | 40% | - Regular earnings
|
| Topic 4: Communication and Compliance | 10% | - Accuracy and documentation
|
Question 1
An employee who lives in Ontario and reports to work at a permanent establishment of the employer in Quebec will have income tax deducted based on which province?
A. Ontario
B. Quebec
C. Employee's choice
D. Ontario & Quebec
Question 2
The source deductions form completed by all new employees in Quebec is called:
A. T2222
B. TD1-AB
C. T1213
D. TP-1015.3-V
Question 3
Which of the following types of payments made by a private organization would not be subject to all statutory deductions?
A. Retroactive adjustment
B. Performance bonus
C. Vacation pay when no time was taken
D. Directors' fees
Question 4
In Block 12 of the Record of Employment, the final pay period ending date for employees who are paid solely by commission or are paid salary plus irregularly paid commission will be:
A. The Saturday of the week in which the last day for which paid, reported in Block 11, occurs
B. The last date for which paid
C. The last date of the pay period
D. The Sunday of the week in which the last day for which paid, reported in Block 11, occurs
Question 5
The employee-employer relationship is deemed to be severed when:
A. There is no expectation of work to be performed by the employee
B. The employee continues to accrue benefits in the organization's pension plan
C. None of the above
D. The employee retains the right to be recalled to work
Solutions:
| Question 1 Answer: B | Question 2 Answer: D | Question 3 Answer: D | Question 4 Answer: A | Question 5 Answer: A |
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