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Continuous update for question bank

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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?

A) It would not be recorded
B) Blocks 15B, 15C P.P. 1 and 17A
C) Block 15B only
D) Block 17A only

2. Which of the following deductions would be the last payroll withholding in order of priority?

A) The organization's pension plan
B) Voluntary insurance coverage
C) Requirement to Pay
D) Third Party Demand

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. Which of the following types of payments made by a private organization would not be subject to all statutory deductions?

A) Performance bonus
B) Directors' fees
C) Vacation pay when no time was taken
D) Retroactive adjustment

5. How many pay periods will be used to calculate insurable earnings inBlock 15Bon the Record of Employment if the employee is paidweekly?

A) Last14pay periods (or less if period of employment is shorter)
B) Last13pay periods (or less if period of employment is shorter)
C) Last7pay periods (or less if period of employment is shorter)
D) Last27pay periods (or less if period of employment is shorter)

Solutions: