About National Payroll Institute PF1 Exam Braindumps

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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Phan was employed fromMarch 1, 1992throughJanuary 10, 2007. He was not a member of the organization' s pension plan. Calculate the number of years eligible for the$1,500.00portion of a retiring allowance.

A) 1
B) 0
C) 5
D) 2

2. Charlene receives $50.00 each pay for her meals. This is an example of:

A) None of the above
B) An allowance
C) A reimbursement
D) A benefit

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

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

4. Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought isnot supported by receiptsand is a reasonable reimbursement amount. This is considered:

A) None of the above
B) A cash taxable benefit
C) A taxable allowance
D) A non-taxable allowance

5. A retiring allowance includes:

A) Bonus or incentive pay
B) None of the above
C) Accumulated overtime
D) Legislated wages in lieu of notice in Quebec
E) Vacation pay

Solutions: