National Payroll Institute PF1 : Payroll Fundamentals 1Exam

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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Charlene receives $50.00 each pay for her meals. This is an example of:

A) An allowance
B) A reimbursement
C) None of the above
D) A benefit

2. In Block 12 of the Record of Employment, the final pay period ending date for employees who are paid solely by commission or are paid salary plus irregularly paid commission will be:

A) The last date of the pay period
B) The Saturday of the week in which the last day for which paid, reported in Block 11, occurs
C) The Sunday of the week in which the last day for which paid, reported in Block 11, occurs
D) The last date for which paid

3. The employee-employer relationship is deemed to be severed when:

A) The employee continues to accrue benefits in the organization's pension plan
B) There is no expectation of work to be performed by the employee
C) The employee retains the right to be recalled to work
D) None of the above

4. 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) An allowance
C) An earning
D) A benefit

5. Select the correct order of priority for withholding payroll deductions from an employee's earnings.

A) Company-compulsory deductions, union deductions, statutory deductions, legal deductions, voluntary deductions
B) Union deductions, statutory deductions, legal deductions, company-compulsory deductions, voluntary deductions
C) Statutory deductions, legal deductions, union deductions, company-compulsory deductions, voluntary deductions
D) Statutory deductions, union deductions, legal deductions, company-compulsory deductions, voluntary deductions

Solutions: