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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Dollar amounts that are paid to an employee to cover expenses that they incurred while performing their job, but are not considered in the calculation of an employee's earnings are:

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

2. Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?

A) Blocks 15B and 17C
B) Block 15C only
C) Block 17C only
D) Block 15B only

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

4. The formula for calculating net pay is:

A) Pensionable earnings minus total deductions
B) Net taxable income minus total deductions
C) Gross earnings minus total tax
D) Gross earnings minus total deductions

5. In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?

A) Depends on the pay period frequency
B) Irregular
C) Weekly
D) Monthly

Solutions: