Free National Payroll Institute PF1 Exam Questions

Become National Payroll Institute Certified with updated PF1 exam questions and correct answers

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Total 75 Questions | Updated On: Aug 19, 2026

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Question 1

The employee–employer relationship is deemed to be severed when:

A : The employee continues to accrue benefits in the organization’s pension plan

B : The employee retains the right to be recalled to work

C : There is no expectation of work to be performed by the employee

D : None of the above

Answer: C

Question 2

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 : May 4 of the current year

C : Block 11 would not be completed

D : None of the above

Answer: A

Question 3

When would a Record of Employment be issued for an employee paid mainly by commission?

A : An employee mainly paid by commission is not entitled to receive a Record of Employment

B : When the employee has not earned any commission after six months

C : When the employment relationship has been severed

D : When the employee has had seven consecutive calendar days without both work and insurable earnings

Answer: C

Question 4

What is the portion of a retiring allowance eligible to be transferred into a Registered Retirement Savings Plan (RRSP) or a registered pension plan (RPP) tax free based on?

A : The employee’s wages at the point of receiving the retiring allowance

B : The employee’s average earnings from the past five years with the employer and its associated companies

C : The employee’s number of years of service with the employer and its associated companies prior to 1996

D : The employee’s age plus the employee’s average earnings from the past five years with the employer and its associated companies

Answer: C

Question 5

When would a Record of Employment be issued for an employee paid mainly by commission?

A : An employee mainly paid by commission is not entitled to receive a Record of Employment

B : When the employee has not earned any commission after six months

C : When the employment relationship has been severed

D : When the employee has had seven consecutive calendar days without both work and insurable earnings

Answer: C

Page: 1 / 15

Total 75 Questions | Updated On: Aug 19, 2026

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