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National Payroll Institute Payroll Fundamentals 1Exam 認定 PF1 試験問題:

1. (PF1 Exam - Net Pay Calculation Template Worksheet: Quebec)
Question ID: pf1-exam-npc-q-f
Mara Poirier works for Affordable Transport in Quebec and earns an annual salary of $54,500.00, paid on a semi-monthly basis.
In addition to her regular salary, Mara's employer provides the following benefits:
Group term life insurance coverage through a third party of two times her annual salary.
Monthly group term life insurance premiums are $0.57 per $1,000.00 of coverage, excluding taxes.
Private health insurance benefits with a monthly premium of $260.00, excluding taxes.
The tax on insurance premiums in Quebec is 9%.
Mara's federal TD1 claim code is 3 and her provincial TP-1015.3-V deduction code is C.
Mara will not reach the annual maximums for QPP, EI, or QPIP in this pay period.
Required: Calculate Mara's net pay, following the order of the steps in the net pay template.
EXHIBIT A - Net Pay Template (Fill in all blanks)
Earnings / Income Bases




Step 1 - Calculate Mara's gross earnings for this pay period (GTE).
[ ____________________________________________ ]
Step 2 - Calculate the pensionable earnings (PE).
[ ____________________________________________ ]
Step 3 - Calculate the insurable earnings (IE).
[ ____________________________________________ ]
Step 4 - Calculate the net taxable income (CRA) (NTI).
[ ____________________________________________ ]
Step 5 - Calculate the net taxable income (RQ) (NTI).
[ ____________________________________________ ]
Step 6 - Calculate Mara's Quebec Pension Plan (QPP) contribution.
[ ____________________________________________ ]
Step 7 - Calculate Mara's Employment Insurance (EI) premium.
[ ____________________________________________ ]
Step 8 - Calculate Mara's Quebec Parental Insurance Plan (QPIP) premium.
[ ____________________________________________ ]
Step 9 - Determine Mara's federal income tax.
[ ____________________________________________ ]
Step 10 - Determine Mara's Quebec provincial income tax.
[ ____________________________________________ ]
Step 11 - Calculate Mara's total deductions.
[ ____________________________________________ ]
Step 12 - Calculate Mara's net pay.
[ ____________________________________________ ]

2. Which statutory deductions is salary continuance subject to?

A) All deductions except Employment Insurance and Quebec Parental Insurance Plan premiums
B) All deductions
C) All deductions except Employment Insurance premiums
D) All deductions except Quebec Parental Insurance Plan premiums

3. Expense reimbursements are:

A) Dollar amounts paid to employees for the use of their personal property for business purposes
B) Dollar amounts paid to employees to cover expenses that they incur while performing their job
C) Values attributed to something the employer has either provided to an employee or paid for on an employee's behalf
D) Dollar amounts the employer pays for the work an employee performs

4. A death benefit is a:

A) Payment made by an employer of any outstanding earnings to an employee on their death
B) Life insurance payment made by an insurance company on the death of an employee
C) Payment made by an employer of vacation pay owing to an employee on their death
D) Discretionary payment made by an employer on the death of an employee, in recognition of the employee's service

5. Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.

質問と回答：