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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Elodie is paid her commissions together with her bi-weekly salary of $1,000.00. This pay period her commissions are $4,300.00. Calculate her Quebec Pension Plan (QPP) contribution for this pay period.

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

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

3. Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?

A) Blocks 15B, 15C P.P. 1 and 17A
B) Block 17A only
C) It would not be recorded
D) Block 15B only

4. How many pay periods will be used to calculate insurable earnings inBlock 15Bon the Record of Employment if the employee is paidweekly?

A) Last7pay periods (or less if period of employment is shorter)
B) Last14pay periods (or less if period of employment is shorter)
C) Last27pay periods (or less if period of employment is shorter)
D) Last13pay periods (or less if period of employment is shorter)

5. When is the government-prescribed rate of interest set?

A) The first of each month
B) Each calendar quarter
C) Annually
D) Semi-annually

Solutions: