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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
1. A paper Record of Employment must be issued:
A) Within five calendar days of an interruption of earnings
B) When requested by Service Canada
C) When an employer becomes aware of an interruption of earnings exceeding seven calendar days
D) All of the above
2. 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) Requirement to Pay
D) Voluntary insurance coverage
3. Dollar amounts that are paid to an employee to cover expenses that they incurred while performing their job, but are not considered in the calculation of an employee's earnings are:
A) Expense reimbursements
B) Earnings
C) Benefits
D) Allowances
4. 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) 5
B) 2
C) 0
D) 1
5. Which of the following types of earnings are not considered income from employment?
A) Commissions
B) Regular salary
C) Vacation pay
D) Severance pay
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: D |




