The National Payroll Institute Payroll Fundamentals 1Exam certification has a strong reputation for a reason — the PF1 exam tests applied skills, not memorized definitions. Candidates around the world use Actual4Exams practice questions to close knowledge gaps before test day.
National Payroll Institute PF1 Exam Overview:
| Certification Vendor: | National Payroll Institute |
|---|---|
| Exam Name: | Payroll Fundamentals 1 |
| Exam Number: | PF1 |
| Exam Format: | Remote Proctored Online Exam, Midterm Exam, Assignments, Final Exam, Discussion Activities |
| Related Certifications: | Payroll Compliance Professional (PCP) |
| Available Languages: | French, English |
| Exam Price: | USD 550-600 |
| Passing Score: | 65% |
| Exam Duration: | 180-240 |
| Sample Questions: |  |
| Exam Way: | Online asynchronous course with remote proctored midterm and final exams. |
| Pre Condition: | Payroll Compliance Legislation course is required before taking Payroll Fundamentals 1. |
| Official Syllabus URL: | https://payroll.ca/certification/payroll-fundamentals-1 |
National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Termination of Employment | - Termination processing
|
| Non-Statutory Deductions | - Voluntary deductions
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Federal Remittances | - Government remittance obligations
|
| Workers’ Compensation | - Workers compensation administration
|
| New Employee Information | - Employee setup and documentation
|
| Commission Payments | - Commission payroll processing
|
| Payroll Accounting | - Payroll accounting practices
|
| Non-Regular Payments | - Special payroll payments
|
| Provincial Remittances | - Provincial payroll requirements
|
| Year-End Processing | - Federal and provincial year-end reporting
|
| Record of Employment | - ROE processing
|
National Payroll Institute Payroll Fundamentals 1Exam (PF1) — Questions Candidates Actually Ask
The PF1 exam, officially known as National Payroll Institute Payroll Fundamentals 1Exam, is the National Payroll Institute test that leads to the Payroll Fundamentals certification at the Intermediate level. Passing it validates the skills employers expect from a certified professional. It is also associated with related credentials such as Payroll Compliance Professional (PCP).
The passing score for the PF1 exam is 65%, and the official registration fee is USD 550-600. If you miss the mark, a retake means paying the full fee again, so book your seat only when you are ready. A practical benchmark: score consistently above the passing line on timed practice tests before scheduling the real exam.
Payroll Compliance Legislation course is required before taking Payroll Fundamentals 1.
Entry requirements can change, so confirm the latest conditions on the official exam page: https://payroll.ca/certification/payroll-fundamentals-1.
Yes. A free PDF demo of the National Payroll Institute Payroll Fundamentals 1Exam questions is available, so you can check the question style and answer quality before you pay. Every purchase also includes 365 days of free updates, and if the product expires you can renew the update service at a 50% discount from your member zone.
If you take the corresponding PF1 exam within 60 days of purchase and do not pass, you can apply for a full refund under the 100% Money Back Guarantee: submit a scan of your enrollment slip and your official Score Report (PDF) within 2 days of the exam date, and the claim is processed within 7 days. Attempts made within 3 days of purchase, downloads without an actual exam attempt, free materials, and expired orders are not eligible, and the candidate name must match the payer name. Prefer new material instead of a refund? You can exchange your purchase for two free products of equal value and keep the update service on your original product. As for delivery, the files are available for instant download and are also emailed to you within one minute of payment — if nothing arrives within 2 hours, contact customer service. There is no limit on how many computers you can install the product on.
The official National Payroll Institute Payroll Fundamentals 1Exam outline is organized into 13 domains. The first three are:
- Termination of Employment
- Non-Statutory Deductions
- Provincial Remittances
See the complete exam topics section above for the full outline and the weighting of every domain.
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
A retiring allowance includes:
- A. Bonus or incentive pay
- B. None of the above
- C. Vacation pay
- D. Accumulated overtime
- E. Legislated wages in lieu of notice in Quebec
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Steve is physically disabled and his employer pays for his parking spot. This is considered:
- A. None of the above
- B. A non-cash taxable benefit
- C. A taxable allowance
- D. A cash taxable benefit
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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. None of the above
- B. Block 11 would not be completed
- C. May 4 of the current year
- D. April 13 of the current year
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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.
$509.78
Explanation:
Legislated wages in lieu of notice are treated as pensionable employment earnings for CPP purposes, so they are included with the employee's final regular pay when calculating CPP deductions (assuming no CPP exemption applies).
Step 1: Determine total pensionable earnings for the week:
$7,760.00 + $875.00 = $8,635.00.
Step 2: Subtract the CPP basic exemption (Year's Basic Exemption is $3,500 annually). For a weekly payroll, the basic exemption is prorated:
$3,500 ÷ 52 = $67.31.
CPP contributory earnings for the week:
$8,635.00 # $67.31 = $8,567.69.
Step 3: Apply the 2026 CPP employee contribution rate of 5.95% (base CPP). The question states the annual maximum will not be exceeded, so no capping is required in this calculation.
CPP contribution:
$8,567.69 × 5.95% = $509.7777..., rounded to $509.78.
Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?
- A. Block 17A only
- B. Block 15B only
- C. It would not be recorded
- D. Blocks 15B, 15C P.P. 1 and 17A
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No help, Full refund!
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We still understand the effort, time, and money you will invest in preparing for your certification exam, which makes failure in the National Payroll Institute PF1 exam really painful and disappointing. Although we cannot reduce your pain and disappointment but we can certainly share with you the financial loss.
This means that if due to any reason you are not able to pass the PF1 actual exam even after using our product, we will reimburse the full amount you spent on our products. you just need to mail us your score report along with your account information to address listed below within 7 days after your unqualified certificate came out.
