Free National Payroll Institute PF1 Practice Test & Real Exam Questions
National Hardware, an Ontario organization, will be terminating the employment of Emilie St. Germain on October 28, 2019, the last day of the pay period. Emilie started with National Hardware on September 19,
2007. Complete the paper Record of Employment (ROE) for Emilie based on the information provided in the following chart.
Note: Vacationable earnings already include the pay in lieu of notice.
All dates must be entered in the format DDMMYYYY.
Paper ROE (Form Reference)
Complete the following paper ROE blocks for Emilie:
Block 6 - Pay period type
Block 8 - Social Insurance Number
Block 10 - First day worked
Block 11 - Last day for which paid
Block 12 - Final pay period ending date
Block 15A - Total insurable hours
Block 15B - Total insurable earnings
Block 17A - Vacation pay
Block 17C - Other monies (Pay in lieu of notice)
Block 17C - Other monies (Severance)
Step 1 - Complete Block 6
Enter the pay period type for Emilie.
Step 2 - Complete Block 8
Enter Emilie's Social Insurance Number.
Step 3 - Complete Block 10
Enter Emilie's first day worked in DDMMYYYY format.
Step 4 - Complete Block 11
Enter Emilie's last day for which paid in DDMMYYYY format.
Step 5 - Complete Block 12
Enter the final pay period ending date in DDMMYYYY format.
Step 6 - Complete Block 15A
Calculate and enter total insurable hours.
Given:
Hours worked per pay period = 80.00
Bi-weekly ROE pay period chart captures 27 pay periods
Step 7 - Complete Block 15B
Calculate and enter total insurable earnings.
Given:
Pay period earnings = $1,884.62
Bi-weekly ROE pay period chart captures 27 pay periods
Step 8 - Complete Block 17A
Calculate and enter vacation pay.
Given:
Vacation pay rate = 6%
Vacationable earnings = $52,050.00
(already includes pay in lieu of notice)
Step 9 - Complete Block 17C
Enter the correct amount in 17C for "Other monies" specified as Pay in lieu of notice.
Given:
Pay in lieu of notice = 8 weeks
Use weekly earnings derived from the bi-weekly pay period earnings.
Step 10 - Complete Block 17C
Enter the correct amount in 17C for "Other monies" specified as Severance.
Given:
Severance = 10 weeks
Use the same weekly earnings used in Step 9.
2007. Complete the paper Record of Employment (ROE) for Emilie based on the information provided in the following chart.
Note: Vacationable earnings already include the pay in lieu of notice.
All dates must be entered in the format DDMMYYYY.
Paper ROE (Form Reference)
Complete the following paper ROE blocks for Emilie:
Block 6 - Pay period type
Block 8 - Social Insurance Number
Block 10 - First day worked
Block 11 - Last day for which paid
Block 12 - Final pay period ending date
Block 15A - Total insurable hours
Block 15B - Total insurable earnings
Block 17A - Vacation pay
Block 17C - Other monies (Pay in lieu of notice)
Block 17C - Other monies (Severance)
Step 1 - Complete Block 6
Enter the pay period type for Emilie.
Step 2 - Complete Block 8
Enter Emilie's Social Insurance Number.
Step 3 - Complete Block 10
Enter Emilie's first day worked in DDMMYYYY format.
Step 4 - Complete Block 11
Enter Emilie's last day for which paid in DDMMYYYY format.
Step 5 - Complete Block 12
Enter the final pay period ending date in DDMMYYYY format.
Step 6 - Complete Block 15A
Calculate and enter total insurable hours.
Given:
Hours worked per pay period = 80.00
Bi-weekly ROE pay period chart captures 27 pay periods
Step 7 - Complete Block 15B
Calculate and enter total insurable earnings.
Given:
Pay period earnings = $1,884.62
Bi-weekly ROE pay period chart captures 27 pay periods
Step 8 - Complete Block 17A
Calculate and enter vacation pay.
Given:
Vacation pay rate = 6%
Vacationable earnings = $52,050.00
(already includes pay in lieu of notice)
Step 9 - Complete Block 17C
Enter the correct amount in 17C for "Other monies" specified as Pay in lieu of notice.
Given:
Pay in lieu of notice = 8 weeks
Use weekly earnings derived from the bi-weekly pay period earnings.
Step 10 - Complete Block 17C
Enter the correct amount in 17C for "Other monies" specified as Severance.
Given:
Severance = 10 weeks
Use the same weekly earnings used in Step 9.
Correct Answer:
See the Below Explanation for complete Solution.
Explanation:
Step 1 - Block 6
Bi-weekly
Step 2 - Block 8
435837159
Step 3 - Block 10
September 19, 2007 # 19092007
Step 4 - Block 11
October 28, 2019 # 28102019
Step 5 - Block 12
October 28, 2019 # 28102019
Step 6 - Block 15A (Total insurable hours)
80.00 × 27 = 2160
Block 15A = 2160
Step 7 - Block 15B (Total insurable earnings)
$1,884.62 × 27 = $50,884.74
Block 15B = 50,884.74
Step 8 - Block 17A (Vacation pay)
$52,050.00 × 6% = $3,123.00
Block 17A = 3,123.00
Step 9 - Block 17C (Pay in lieu of notice)
Weekly earnings = $1,884.62 ÷ 2 = $942.31
Pay in lieu = $942.31 × 8 = $7,538.48
Block 17C (Pay in lieu of notice) = 7,538.48
Step 10 - Block 17C (Severance)
Severance = $942.31 × 10 = $9,423.10
Block 17C (Severance) = 9,423.10
Explanation:
Step 1 - Block 6
Bi-weekly
Step 2 - Block 8
435837159
Step 3 - Block 10
September 19, 2007 # 19092007
Step 4 - Block 11
October 28, 2019 # 28102019
Step 5 - Block 12
October 28, 2019 # 28102019
Step 6 - Block 15A (Total insurable hours)
80.00 × 27 = 2160
Block 15A = 2160
Step 7 - Block 15B (Total insurable earnings)
$1,884.62 × 27 = $50,884.74
Block 15B = 50,884.74
Step 8 - Block 17A (Vacation pay)
$52,050.00 × 6% = $3,123.00
Block 17A = 3,123.00
Step 9 - Block 17C (Pay in lieu of notice)
Weekly earnings = $1,884.62 ÷ 2 = $942.31
Pay in lieu = $942.31 × 8 = $7,538.48
Block 17C (Pay in lieu of notice) = 7,538.48
Step 10 - Block 17C (Severance)
Severance = $942.31 × 10 = $9,423.10
Block 17C (Severance) = 9,423.10
The employee-employer relationship is deemed to be severed when:
Correct Answer: C
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The formula for calculating net pay is:
Correct Answer: B
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An employee in Ontario was paid a $25,000.00 retiring allowance. The eligible portion was $15,000.00 and was transferred to the employee's Registered Retirement Savings Plan (RRSP) by the employer. Calculate the income tax on the non-eligible portion.
Correct Answer: C
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A retiring allowance includes:
Correct Answer: D
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A retiring allowance includes:
Correct Answer: E
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Select the correct order of priority for withholding payroll deductions from an employee's earnings.
Correct Answer: D
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Matt earns $10.10 per hour and works 37.5 hours per week. Calculate Matt's regular bi-weekly earnings.
Correct Answer:
$757.50
Explanation:
Regular earnings for an hourly employee are calculated as hourly rate × hours worked. Because "bi-weekly" means two weeks of work paid together, you calculate one week's regular earnings and then multiply by two (assuming the hours are the same each week and there is no overtime premium indicated).
Step 1: Weekly regular earnings:
$10.10 × 37.5 hours = $10.10 × 37 + $10.10 × 0.5
= $373.70 + $5.05
= $378.75.
Step 2: Bi-weekly regular earnings (2 weeks):
$378.75 × 2 = $757.50.
So Matt's regular bi-weekly earnings are $757.50.
In payroll documentation, "regular earnings" are the employee's base wages before statutory deductions (CPP
/QPP, EI, income tax) and before other deductions, and they exclude any separately calculated earnings like overtime premiums or taxable benefits unless stated. This approach (rate × hours, then adjust for pay period) is the standard method used to compute gross/regular pay for hourly employees before moving on to deductions and net pay.
Explanation:
Regular earnings for an hourly employee are calculated as hourly rate × hours worked. Because "bi-weekly" means two weeks of work paid together, you calculate one week's regular earnings and then multiply by two (assuming the hours are the same each week and there is no overtime premium indicated).
Step 1: Weekly regular earnings:
$10.10 × 37.5 hours = $10.10 × 37 + $10.10 × 0.5
= $373.70 + $5.05
= $378.75.
Step 2: Bi-weekly regular earnings (2 weeks):
$378.75 × 2 = $757.50.
So Matt's regular bi-weekly earnings are $757.50.
In payroll documentation, "regular earnings" are the employee's base wages before statutory deductions (CPP
/QPP, EI, income tax) and before other deductions, and they exclude any separately calculated earnings like overtime premiums or taxable benefits unless stated. This approach (rate × hours, then adjust for pay period) is the standard method used to compute gross/regular pay for hourly employees before moving on to deductions and net pay.
