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Online Test Engine supports Windows / Mac / Android / iOS, etc., because it is the software based on WEB browser.
Sample before you commit. The ITExamDownload product pages carry a free sample-questions module and a downloadable PDF demo of the National Payroll Institute Payroll Fundamentals 1Exam materials — 75 practice questions behind the full version, all inspectable in advance.
| Certification Vendor: | National Payroll Institute |
|---|---|
| Exam Name: | Payroll Fundamentals 1 |
| Exam Number: | PF1 |
| Available Languages: | English |
| Certificate Validity Period: | 3 years |
| Real Exam Qty: | 73–75 |
| Exam Price: | $499.00 – $649.00 CAD |
| Exam Format: | Multiple-choice, Case studies, Fill-in-the-blank |
| Exam Duration: | 120 minutes |
| Related Certifications: | Payroll Compliance Legislation Payroll Fundamentals 2 |
| Passing Score: | 65% |
| Recommended Training: | Official PF1 Online Course |
| Exam Registration: | National Payroll Institute Registration |
| Sample Questions: | ![]() |
| Exam Way: | Remote online proctored exam; available via online, classroom, or challenge options |
| Pre Condition: | Successful completion of Payroll Compliance Legislation (PCL) course/exam |
| Official Syllabus URL: | https://payroll.ca/certification/payroll-fundamentals-1 |
| Section | Weight | Objectives |
|---|---|---|
| Individual Pay Calculations | 40% | - Non-regular earnings
|
| Communication and Compliance | 10% | - Accuracy and documentation
|
| Termination and Special Payments | 30% | - Termination payments
|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
The official National Payroll Institute Payroll Fundamentals 1Exam outline defines 4 domains. The leading three are Record of Employment (ROE) (20%), Communication and Compliance (10%), and Individual Pay Calculations (40%). The full list is in the topics section above, and ITExamDownload's 75 practice questions cover each one.
The PF1 exam is a National Payroll Institute certification exam validating the National Payroll Institute Payroll Fundamentals 1Exam syllabus shown above. It belongs to these credential paths: Payroll Compliance Legislation, Payroll Fundamentals 2. In a crowded 2026 job market, the credential demonstrates ability visibly — and ITExamDownload prepares candidates with 75 practice questions in PDF, Desktop Test Engine, and Online Test Engine formats.
ITExamDownload issues a full refund if you take the National Payroll Institute Payroll Fundamentals 1Exam exam within 60 days of purchase and do not pass. The policy does not apply if the exam is taken within 3 days of purchase, if the exam was never actually taken, or to free materials or expired orders, and the candidate name must match the payer name. Submit a scan of your enrollment slip and the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Alternatively, exchange for two free exam products of equal value and keep your original update service. Orders arrive by email within 1 minute — contact support if nothing arrives within 2 hours.
Remote online proctored exam; available via online, classroom, or challenge options Register for the National Payroll Institute Payroll Fundamentals 1Exam exam through these official channels:
After booking, ITExamDownload delivers your practice questions within 1 minute — preparation starts the same day.
The National Payroll Institute Payroll Fundamentals 1Exam exam requires 65% to pass, and registration costs $499.00 – $649.00 CAD. A failed attempt means paying the same fee again — a readiness check with the ITExamDownload engines before booking is the cheaper option.
Three versions of the same study materials: a printable, expert-prepared PDF with free demo download and instant access; a Desktop Test Engine for Windows that simulates the real exam with two practice modes and works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. All 75 practice questions are identical across versions. Every purchase includes 365 days of free updates — pushed to you automatically whenever the bank is revised — plus a 50% renewal discount afterward and unlimited computer installations.
The National Payroll Institute Payroll Fundamentals 1Exam exam contains 73–75 to complete within 120 minutes. Timed simulation in the ITExamDownload Desktop Test Engine teaches that rhythm before exam day does.
National Payroll Institute recommends these training resources for the National Payroll Institute Payroll Fundamentals 1Exam exam:
Follow the training with steady self-testing — the 75 practice questions from ITExamDownload help you apply theory and fill any gaps the training leaves.
Successful completion of Payroll Compliance Legislation (PCL) course/exam Since requirements change over time, confirm the latest on the official National Payroll Institute exam page before scheduling.
Tanya submitted a letter of resignation to her employer on April 2 of the current year advising that she would be resigning her position effective April 27 for the pay period ending April 28. What date will appear in Block
11 of Tanya's Record of Employment?
Correct Answer: D 🗳️
Explanation: Only visible for ITExamDownload members. You can sign-up / login (it's free).
Anne Massy works for Liberty Promotions in Nunavut and is provided with a company-leased automobile.
The automobile was in Anne's possession for 365 days. Of the 34,134 kilometres driven, 15,805 kilometres were for business purposes. The monthly lease cost of the vehicle was $198.60, excluding GST calculated at
5%. Anne requested in writing that Liberty Promotions use the optional operating cost method if all conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.
Calculate Anne's annual automobile taxable benefit.
Correct Answer:
$7,900.10
Explanation:
Anne has both an automobile standby charge (because the car was made available) and an operating expense benefit (because the employer paid operating costs and she did not reimburse).
1) Standby charge (leased auto): Lease cost for standby charge purposes includes GST and excludes insurance.
Monthly lease incl. GST = $198.60 × 1.05 = $208.53.
Standby charge per month = 2/3 × $208.53 = $139.02.
Days available ÷ 30 = 365 ÷ 30 = 12.17, rounded to 12.
Annual standby charge = $139.02 × 12 = $1,668.24.
2) Operating expense benefit: Personal km = 34,134 # 15,805 = 18,329.
Optional method requires the automobile be used primarily (>50%) for business; Anne's business use is under
50%, so the optional method does not apply and the fixed rate must be used.
Fixed rate (2026) = $0.34/km # 18,329 × 0.34 = $6,231.86.
Total taxable benefit = $1,668.24 + $6,231.86 = $7,900.10.
Which statutory deductions is salary continuance subject to?
Correct Answer: C 🗳️
Expense reimbursements are:
Correct Answer: B 🗳️
Explanation: Only visible for ITExamDownload members. You can sign-up / login (it's free).
A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
Correct Answer: B 🗳️
Explanation: Only visible for ITExamDownload members. You can sign-up / login (it's free).
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