National Payroll Institute PF1 : Payroll Fundamentals 1Exam

PF1 pass collection

Exam Code: PF1

Exam Name: Payroll Fundamentals 1Exam

Updated: Oct 18, 2026

Q & A: 75 Questions and Answers

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About National Payroll Institute PF1 Exam

Years of concentrated work by experts and professors went into the PF1 collection at ExamCost. The result: 75 practice questions with verified answers, three study formats, and a refund policy written in plain language.

National Payroll Institute PF1 Exam Overview:

Certification Vendor:National Payroll Institute
Exam Name:Payroll Fundamentals 1
Exam Number:PF1
Exam Price:$499.00 – $649.00 CAD
Available Languages:English
Related Certifications:Payroll Compliance Legislation
Payroll Fundamentals 2
Exam Format:Multiple-choice, Case studies, Fill-in-the-blank
Real Exam Qty:73–75
Passing Score:65%
Exam Duration:120 minutes
Certificate Validity Period:3 years
Recommended Training:Official PF1 Online Course
Exam Registration:National Payroll Institute Registration
Sample Questions:Free Download PF1 exam cost
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

National Payroll Institute PF1 Exam Syllabus Topics:

SectionWeightObjectives
Termination and Special Payments30%- Termination payments
  • 1. Retiring allowances, death benefits
    • 2. Wages in lieu of notice, severance pay
      - Leaves and absences
      • 1. Vacation pay, statutory holidays
        • 2. Sick leave, maternity/parental leave payments
          Communication and Compliance10%- Accuracy and documentation
          • 1. Record keeping and audit trails
            - Stakeholder communication
            • 1. Employee, government, third-party requirements
              Record of Employment (ROE)20%- Submission and deadlines
              • 1. Electronic vs paper filing
                - ROE completion requirements
                • 1. Block-by-block reporting rules
                  • 2. Insurable/pensionable earnings reporting
                    Individual Pay Calculations40%- Non-regular earnings
                    • 1. Allowances, taxable benefits
                      • 2. Overtime, bonuses, retroactive pay
                        - Regular earnings
                        • 1. Pay period types and frequency
                          • 2. Hourly, salary, commission calculations

                            Frequently Asked Questions About the National Payroll Institute Payroll Fundamentals 1Exam Exam

                            Registration for the National Payroll Institute Payroll Fundamentals 1Exam exam costs $499.00 – $649.00 CAD, and passing requires 65%. Retakes cost the full fee again, so gauge your readiness with the ExamCost practice engines before booking your seat.

                            The written refund policy applies. Take the National Payroll Institute Payroll Fundamentals 1Exam exam within 60 days of purchase, and if you do not pass, ExamCost refunds you in full. 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 Registration for the National Payroll Institute Payroll Fundamentals 1Exam exam is handled through these official channels:

                            After booking, your ExamCost practice questions arrive by email within 1 minute — preparation can begin the same day.

                            The PF1 exam is a National Payroll Institute certification exam validating the skills in the National Payroll Institute Payroll Fundamentals 1Exam syllabus shown above. It counts toward these credential paths: Payroll Compliance Legislation, Payroll Fundamentals 2. Candidates at many career stages take it in 2026 to demonstrate verified capability. ExamCost prepares you with 75 practice questions in PDF, Desktop Test Engine, and Online Test Engine formats.

                            Everything, in one purchase: 75 practice questions for the National Payroll Institute Payroll Fundamentals 1Exam exam in three formats — a printable, expert-prepared PDF with instant download; 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. You also receive a free demo, 365 days of free updates from a team that keeps innovating on the material, a 50% renewal discount afterward, unlimited installations, and considerate pre-sale and after-sale service.

                            The National Payroll Institute Payroll Fundamentals 1Exam exam contains 73–75 with 120 minutes to complete them. Practicing under the same time constraint with the ExamCost Desktop Test Engine makes exam-day pacing feel rehearsed.

                            Successful completion of Payroll Compliance Legislation (PCL) course/exam Since policies evolve, confirm the current requirements on the official National Payroll Institute exam page before you schedule.

                            National Payroll Institute recommends the following training for the National Payroll Institute Payroll Fundamentals 1Exam exam:

                            Supplement the training with the 75 practice questions from ExamCost — self-testing reveals what training alone cannot.

                            The official National Payroll Institute Payroll Fundamentals 1Exam outline defines 4 domains, the three largest being Communication and Compliance (10%), Record of Employment (ROE) (20%), and Individual Pay Calculations (40%). The complete list is in the topics section above, and ExamCost's 75 practice questions address every domain.

                            National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

                            Question #1

                            An interruption of earnings occurs when there is a period of how many days with no insurable earnings?

                            • A. Five calendar days
                            • B. Five business days
                            • C. Seven business days
                            • D. Seven calendar days
                            Reveal Solution  Discussion  0

                            Correct Answer: D  🗳️

                            Explanation: Only visible for ExamCost members. You can sign-up / login (it's free).

                            Question #2

                            The formula for calculating net pay is:

                            • A. Gross earnings minus total deductions
                            • B. Net taxable income minus total deductions
                            • C. Pensionable earnings minus total deductions
                            • D. Gross earnings minus total tax
                            Reveal Solution  Discussion  0

                            Correct Answer: A  🗳️

                            Explanation: Only visible for ExamCost members. You can sign-up / login (it's free).

                            Question #3

                            Which of the following types of payments made by a private organization would not be subject to all statutory deductions?

                            • A. Retroactive adjustment
                            • B. Vacation pay when no time was taken
                            • C. Performance bonus
                            • D. Directors' fees
                            Reveal Solution  Discussion  0

                            Correct Answer: D  🗳️

                            Explanation: Only visible for ExamCost members. You can sign-up / login (it's free).

                            Question #4

                            Which of the following is not correct?

                            • A. Severance payments and retiring allowances are not reported in Block 15B
                            • B. Vacation pay reported in Block 17A is reported in Block 15B
                            • C. Bonus payments reported in Block 17C are also reported in Block 15B
                            • D. Block 15B is not completed when insurable earnings are reported in Block 15C
                            Reveal Solution  Discussion  0

                            Correct Answer: D  🗳️

                            Explanation: Only visible for ExamCost members. You can sign-up / login (it's free).

                            Question #5

                            Which of the following types of earnings are not considered income from employment?

                            • A. Regular salary
                            • B. Vacation pay
                            • C. Commissions
                            • D. Severance pay
                            Reveal Solution  Discussion  0

                            Correct Answer: D  🗳️

                            Explanation: Only visible for ExamCost members. You can sign-up / login (it's free).

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