National Payroll Institute PF1 問題集

質問 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
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Raminder was hired in January 1997. He was fully vested in the organization's pension plan at the time he received the retiring allowance. His employment was terminated on May 1, 2006 and he was paid a
$10,000.00 retiring allowance. Calculate the eligible portion of the retiring allowance.
A. $2,000.00
B. None of the retiring allowance is eligible
C. $10,000.00
D. $7,500.00
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.
正解：
$5.28 (employee QPIP premium for the week)
Explanation:
QPIP premiums are calculated on an employee's insurable earnings in Quebec (up to the annual maximum insurable earnings). For 2026, Revenu Quebec shows the employee QPIP premium rate is 0.430% (0.00430) and the maximum insurable earnings are $103,000.
Step 1: Determine Evangeline's weekly insurable earnings (assuming all earnings are QPIP-insurable and the annual maximum will not be exceeded, as the question implies):
Regular earnings $1,075.00 + overtime $154.00 = $1,229.00.
Step 2: Apply the employee QPIP rate:
$1,229.00 × 0.430% = $1,229.00 × 0.00430 = $5.2847.
Step 3: Round to cents (standard payroll practice): $5.28.
Payroll would deduct $5.28 from Evangeline's pay for QPIP for that week and remit it along with other source deductions as required. The deduction continues until the employee reaches the annual QPIP maximum premium (based on the annual insurable earnings limit).

質問 4：
What is piecework?
A. Earnings which are based on the amount of time worked, usually at a rate per hour or per day
B. A fixed amount of earnings paid to an employee per pay period, regardless of the number of hours worked or the production they accomplished
C. A rate of pay earned per unit of production, regardless of the length of time taken
D. All of the above
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Duncan Drapak was employed in Ontario. Upon termination of his employment, he will be paid $7,760.00 legislated wages in lieu of notice together with his final weekly pay of $875.00. Calculate Duncan's Canada Pension Plan (CPP) contribution if the yearly maximum contribution will not be exceeded.
正解：
$509.78
Explanation:
Legislated wages in lieu of notice are treated as pensionable employment earnings for CPP purposes, so they are included with the employee's final regular pay when calculating CPP deductions (assuming no CPP exemption applies).
Step 1: Determine total pensionable earnings for the week:
$7,760.00 + $875.00 = $8,635.00.
Step 2: Subtract the CPP basic exemption (Year's Basic Exemption is $3,500 annually). For a weekly payroll, the basic exemption is prorated:
$3,500 ÷ 52 = $67.31.
CPP contributory earnings for the week:
$8,635.00 # $67.31 = $8,567.69.
Step 3: Apply the 2026 CPP employee contribution rate of 5.95% (base CPP). The question states the annual maximum will not be exceeded, so no capping is required in this calculation.
CPP contribution:
$8,567.69 × 5.95% = $509.7777..., rounded to $509.78.

質問 6：
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. A cash taxable benefit
C. A non-taxable allowance
D. None of the above
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 7：
The deduction for living in a prescribed zone can be claimed by residents of which jurisdictions?
A. New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island
B. Northwest Territories, Nunavut and Yukon
C. Alberta, Saskatchewan and Manitoba
D. All Canadian provinces and territories
正解：D
解説: (Topexam メンバーにのみ表示されます)