National Payroll Institute PF1 valid exam dumps : Payroll Fundamentals 1Exam

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National Payroll Institute PF1 Exam Syllabus Topics:

National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Rosa joined Avion Electronics in April 1983. Her employment was terminated on November 30, 2015 and she was paid a $62,500.00 retiring allowance. Rosa joined her company's pension plan in 1986 and was fully vested on termination of employment. Calculate the non-eligible portion of the retiring allowance.

2. Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?

A) Block 15B only
B) Block 15C only
C) Blocks 15B and 17C
D) Block 17C only

3. An organization pays the premiums for a sickness or accident plan for their president only. This would be considered:

A) None of the above
B) A cash taxable benefit
C) A taxable allowance
D) A non-cash taxable benefit

4. Expense reimbursements are:

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

5. Raminder was hired in January 1997. He was fully vested in the organization's pension plan at the time he received the retiring allowance. His employment was terminated on May 1, 2006 and he was paid a
$10,000.00 retiring allowance. Calculate the eligible portion of the retiring allowance.

A) $2,000.00
B) $7,500.00
C) $10,000.00
D) None of the retiring allowance is eligible

Solutions: