Payroll Fundamentals 1Exam
Last Update Sep 30, 2026
Total Questions : 73
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(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.
[ ____________________________________________ ]
Which of the following situations would not require an employer to issue a Record of Employment?
Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.
In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?
TESTED 30 Sep 2026
