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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.

2. Feraz Dalia is due $12,523.00 in legislated wages in lieu of notice that will be added to his last weekly pay of
$1,080.00. Calculate Feraz's Employment Insurance (EI) premium, if his employer is situated in Saskatchewan and the yearly maximum contribution will not be exceeded.

3. Paula is granted a pay increase. The paperwork informing the payroll department of the pay increase is two pay periods late. What method would be used to calculate income taxes on the separate retroactive payment?

A) Bonus tax method
B) Retroactive tax method
C) Tax table method
D) Lump-sum tax method

4. 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) Earnings
C) Benefits
D) Expense reimbursements

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

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

Solutions: