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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Which pension plan requires the services of an actuary to study and forecast future needs of the plan to ensure the plan remains sufficiently funded to provide employees with their retirement benefits?

A) Defined contribution pension plan
B) All of the above
C) Registered Retirement Savings Plan
D) Defined benefit pension plan

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

3. The capital cost of an employer-owned vehicle includes:

A) The cost of the vehicle excluding sales tax
B) The cost of the vehicle, sales tax, customized heavy-duty suspension and power winches to meet requirement of employment uses
C) The cost of the vehicle, vehicle options, accessories, sales tax and additions that add to depreciation value
D) The cost of the vehicle, vehicle options, specialized equipment to meet requirements of employment

4. Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?

A) Block 15B only
B) Block 17C only
C) Block 15C only
D) Blocks 15B and 17C

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

Solutions: