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- Total Questions: 75
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- Total Questions: 75
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PF1 PDF Practice Q&A's
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- Total Questions: 75
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A full-time job, a family, and a PF1 exam deadline leave little room for thick textbooks. TestKingFree packs the National Payroll Institute Payroll Fundamentals 1Exam syllabus into 75 practice questions you can clear in focused sessions throughout 2026.
National Payroll Institute PF1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Earnings, Deductions, and Taxation | - Deductions and remittances
|
| Topic 2: Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
| Topic 3: Payroll Fundamentals and Compliance Framework | - Payroll legislation and regulatory bodies
|
National Payroll Institute PF1 Exam: Your Questions Answered
To pass the PF1 exam you need 65%, and the official registration fee is Varies (typically CAD $300–$500 range per exam, subject to region and membership status). Since a failed attempt is not discounted — retaking means paying Varies (typically CAD $300–$500 range per exam, subject to region and membership status) in full again — treat the booking as the last step, not the first. Work through the TestKingFree practice questions until your timed scores sit comfortably above 65%, and only then lock in your exam date.
The PF1 (Payroll Fundamentals 1Exam) is the official National Payroll Institute examination that awards the Payroll Compliance Practitioner (PCP) certification to candidates who pass it. Within the National Payroll Institute program it is classed as a Associate credential. It sits alongside related certifications such as Payroll Fundamentals 2 (PF2), Payroll Fundamentals 3 (PF3), Payroll Compliance Practitioner (PCP). Because the credential comes straight from the vendor, employers treat it as verified proof of skill — and the 75 practice questions at TestKingFree follow the same published blueprint.
Registration for the PF1 exam runs through the official channels below:
Depending on availability in your region, the PF1 exam is taken Computer-based exam (online proctored or in-person depending on provider).
Our money-back guarantee applies if you sit the corresponding PF1 exam within 60 days of purchase and do not pass: submit a scan of your enrollment slip plus the official Score Report PDF within 2 days of the exam, and the claim is settled within 7 days. The registration name must match the buyer's name; attempts within 3 days of purchase, downloads never used in a real sitting, free materials, and expired orders fall outside the policy. If you prefer, you can forgo the refund and instead receive two free exam products of equal value while keeping updates on your original purchase. As for delivery, your files arrive by email within one minute of payment — if 2 hours pass without a message, check spam and contact support — and you can install the product on unlimited computers.
The official National Payroll Institute Payroll Fundamentals 1Exam blueprint breaks the content into 3 domains, starting with these three:
- Payroll Records and Compliance Reporting
- Earnings, Deductions, and Taxation
- Payroll Fundamentals and Compliance Framework
The full domain-by-domain outline is listed above on this page — use it as your checklist while you work through the TestKingFree practice questions.
On exam day you will have 180 minutes to complete Approximately 100 questions in the PF1 exam. Divide your attention deliberately: answer what you know first, mark anything doubtful, and sweep back through flagged items near the end rather than burning minutes on a single question. The best way to defuse time pressure is exposure — schedule at least one full-length timed session in the TestKingFree test engine so the pacing feels automatic when it counts.
For structured learning, National Payroll Institute recommends these official courses for PF1 candidates:
Courses explain the why; the 75 practice questions at TestKingFree drill the how-fast. Combining the two is the shortest route most candidates find.
Before you register, review the stated prerequisites: No formal prerequisite, but basic understanding of payroll or employment standards is recommended
For the latest wording, always double-check the official exam page: https://www.payroll.ca.
Yes — every TestKingFree product, including the PF1 Q&A, has a free PDF demo you can download before spending anything. Your purchase then stays current with 365 days of free updates, and if the update period lapses you can renew it at 50% off from your member zone.
National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:
Matt earns $10.10 per hour and works 37.5 hours per week. Calculate Matt's regular bi-weekly earnings.
Reveal Solution Discussion 0Correct 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.
Which of the following types of earnings are not considered income from employment?
- A. Severance pay
- B. Regular salary
- C. Vacation pay
- D. Commissions
Correct Answer: A 🗳️
Explanation: Only visible for TestKingFree members. You can sign-up / login (it's free).
The formula for calculating net pay is:
- A. Net taxable income minus total deductions
- B. Pensionable earnings minus total deductions
- C. Gross earnings minus total deductions
- D. Gross earnings minus total tax
Correct Answer: C 🗳️
Explanation: Only visible for TestKingFree members. You can sign-up / login (it's free).
Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:
- A. Allowances
- B. Benefits
- C. Earnings
- D. Expense reimbursements
Correct Answer: B 🗳️
Explanation: Only visible for TestKingFree members. You can sign-up / login (it's free).
Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought isnot supported by receiptsand is a reasonable reimbursement amount. This is considered:
- A. A cash taxable benefit
- B. None of the above
- C. A non-taxable allowance
- D. A taxable allowance
Correct Answer: D 🗳️
Explanation: Only visible for TestKingFree members. You can sign-up / login (it's free).
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