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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) 0
B) 2
C) 5
D) 1

2. A retiring allowance includes:

A) Accumulated overtime
B) Payments in recognition of long service
C) Bonus or incentive pay
D) Vacation pay

3. A Third Party Demand is issued by the Canada Revenue Agency for:

A) A debt owed to a third party creditor
B) Overpaid Employment Insurance benefits
C) Outstanding child support and/or maintenance payments
D) Unpaid income taxes or unpaid statutory deductions

4. A paper Record of Employment must be issued:

A) When an employer becomes aware of an interruption of earnings exceeding seven calendar days
B) When requested by Service Canada
C) Within five calendar days of an interruption of earnings
D) All of the above

5. Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.

Solutions: