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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Elodie is paid her commissions together with her bi-weekly salary of $1,000.00. This pay period her commissions are $4,300.00. Calculate her Quebec Pension Plan (QPP) contribution for this pay period.

2. A retiring allowance includes:

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

3. Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.

4. In which province or territory is the employer-paid premium for private health insurance coverage that includes dental and prescription coverage considered to be a non-cash taxable benefit?

A) Yukon
B) Ontario
C) Quebec
D) British Columbia

5. The authorization for hiring form should contain a checklist to ensure the organization obtains all required information. What is an example of an item that could be on that checklist?

A) A completed T1213
B) A confidentiality agreement
C) A clearance certificate
D) Consent to withhold statutory deductions

Solutions: