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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. 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) None of the above
D) The employee retains the right to be recalled to work

2. A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:

A) Earnings
B) Expense reimbursements
C) Allowances
D) Benefits

3. Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought isnot supported by receiptsand is a reasonable reimbursement amount. This is considered:

A) A taxable allowance
B) None of the above
C) A non-taxable allowance
D) A cash taxable benefit

4. 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 clearance certificate
B) All of the above
C) A benefit enrollment form
D) A completed T1213

5. Benefits are:

A) Dollar amounts paid to employees to cover expenses that they incur while performing their job
B) Dollar amounts the employer pays for the work an employee performs
C) Dollar amounts paid to employees for the use of their personal property for business purposes
D) Values attributed to something the employer has either provided to an employee or paid for on an employee's behalf

Solutions: