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Exam Code: PF1
Exam Name: Payroll Fundamentals 1Exam
Updated: Oct 14, 2026
Q & A: 75 Questions and Answers
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Meet your personal think tank. The National Payroll Institute Payroll Fundamentals 1Exam preparation labs at PassTorrent help you master important skills and knowledge — 75 practice questions for the PF1 exam.
| Section | Objectives |
|---|---|
| Payroll Records and Compliance Reporting | - Government reporting
|
| Earnings, Deductions, and Taxation | - Deductions and remittances
|
| Payroll Fundamentals and Compliance Framework | - Payroll legislation and regulatory bodies
|
The National Payroll Institute Payroll Fundamentals 1Exam blueprint spans 3 domains — including Payroll Fundamentals and Compliance Framework, Earnings, Deductions, and Taxation, Payroll Records and Compliance Reporting. Work the domains in order of weight; the complete outline above lists every subtopic.
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The National Payroll Institute Payroll Fundamentals 1Exam is National Payroll Institute's certification exam for Payroll Compliance Practitioner (PCP), at the Associate level. It's harder than a driver's license test — but brand-new learning ways make it manageable. Related credentials include Payroll Fundamentals 2 (PF2), Payroll Fundamentals 3 (PF3), Payroll Compliance Practitioner (PCP).
No formal prerequisite, but basic understanding of payroll or employment standards is recommended Eligibility rules change over time, so verify the current requirements on the official page (official PF1 exam page) before registering.
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After any course, master the important skills with the 75 practice questions for the National Payroll Institute Payroll Fundamentals 1Exam — every answer expert-verified.
Varies (typically CAD $300–$500 range per exam, subject to region and membership status) per attempt, 65% to pass. Retakes cost the full fee, so prepare thoroughly — the 75 practice questions for the PF1 exam at PassTorrent work as your personal think tank.
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Alyssa is a member of her employer's Defined Contribution Pension Plan. The plan defines the contribution as 3% of the employee's pensionable earnings, with the employer matching the employee's contribution.
Alyssa's pensionable earnings are $3,400.00 per month. Calculate the total payment to be remitted to Alyssa's Defined Contribution Pension Plan each month.
Correct Answer:
$204.00 per month
Explanation:
In a Defined Contribution (DC) pension plan, contributions are calculated as a set percentage of the employee' s pensionable earnings, and the total remittance is usually the sum of the employee deduction plus the employer's matching contribution, based on the plan text. Here, the plan states the employee contributes 3% of pensionable earnings, and the employer matches the employee contribution.
Step 1: Calculate the employee's pension contribution:
3% × $3,400.00 = 0.03 × 3,400.00 = $102.00.
Step 2: Calculate the employer match:
Because the employer matches the employee contribution, the employer contributes $102.00 as well.
Step 3: Total remittance to the plan:
$102.00 (employee) + $102.00 (employer) = $204.00 each month.
From a payroll processing perspective, the employee amount is withheld from gross pay as a payroll deduction according to plan rules, while the employer match is recorded as an employer expense. Payroll remits both amounts to the plan administrator following the plan's remittance schedule, and should reconcile pensionable earnings and contributions to ensure accuracy and compliance with plan terms.
A Third Party Demand is issued by the Canada Revenue Agency for:
Correct Answer: A 🗳️
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The deduction for living in a prescribed zone can be claimed by residents of which jurisdictions?
Correct Answer: D 🗳️
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Charlene receives $50.00 each pay for her meals. This is an example of:
Correct Answer: B 🗳️
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An employee has the use of a company-leased vehicle for both business and personal use. This is an example of:
Correct Answer: C 🗳️
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