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Updated: Jul 26, 2026
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National Payroll Institute PF1 Exam Overview:
| Certification Vendor: | National Payroll Institute |
| Exam Name: | Payroll Fundamentals 1 |
| Exam Number: | PF1 |
| Passing Score: | 65% |
| Exam Format: | Multiple-choice, Fill-in-the-blank, Case studies |
| Real Exam Qty: | 73–75 |
| Available Languages: | English |
| Certificate Validity Period: | 3 years |
| Exam Price: | $499.00 – $649.00 CAD |
| Related Certifications: | Payroll Compliance Legislation Payroll Fundamentals 2 |
| Exam Duration: | 120 minutes |
| 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 |
National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Termination and Special Payments | 30% | - Termination payments
|
| Individual Pay Calculations | 40% | - Regular earnings
|
| Communication and Compliance | 10% | - Stakeholder communication
|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
1. A paper Record of Employment must be issued:
A) When requested by Service Canada
B) When an employer becomes aware of an interruption of earnings exceeding seven calendar days
C) Within five calendar days of an interruption of earnings
D) All of the above
2. An employee has the use of a company-leased vehicle for both business and personal use. This is an example of:
A) An expense reimbursement
B) A benefit
C) An earning
D) An allowance
3. A retiring allowance includes:
A) Accumulated overtime
B) Bonus or incentive pay
C) Vacation pay
D) Payments in recognition of long service
4. 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)
5. Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: Only visible for members |
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