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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Charmaine's employment was terminated by her employer on April 13 of the current year. Charmaine had worked for her employer for 3 years and was paid 3 weeks of legislated wages in lieu of notice and two weeks' vacation pay with her final pay. What date should be recorded in Block 11 on Charmaine's Record of Employment?

A) April 13 of the current year
B) Block 11 would not be completed
C) May 4 of the current year
D) None of the above

2. 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.

3. By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?

A) The Creditors' Relief Act
B) The Income Tax Act
C) The Canada Pension Plan Act
D) The Employment Insurance Act

4. Evangeline earns $1,075.00 weekly plus $154.00 in overtime. Calculate Evangeline's Quebec Parental Insurance Plan (QPIP) premium.

5. 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) Consent to withhold statutory deductions
B) A confidentiality agreement
C) A completed T1213
D) A clearance certificate

Solutions: