PAYROLL FUNDAMENTALS
CERTIFICATION PRACTICE PAPER 2026
SOLVED QUESTIONS ACCURATE KEY
● List five methods an employer can use to pay earnings. Answer:
Earnings can be paid as:
• a salary
• a rate for each hour worked
• a rate per piece of goods produced or picked
• a disability payment for time off work due to illness
• a payment for vacation time
• premium pay for overtime hours worked
• premium pay for hours worked on shift
● What are allowances? Provide an example of an allowance. Answer:
Allowances are additional dollar amounts paid to employees for the use,
or anticipated use, of their personal property for business purposes. The
most common types of allowances cover the costs incurred by the
employee for cars, meals, uniforms, safety shoes or other particular
types of clothing for business reasons
● What are benefits? Provide an example of a benefit. Answer: Benefits
are dollar values attributed to something the employer has either
provided to an employee or paid for on an employee's behalf. A benefit
, could be a company-leased automobile given to the employee for both
business and personal use or group term life insurance premiums
● What are expense reimbursements?. Answer: Expense reimbursements
are dollar amounts paid to employees to cover expenses that they
incurred while performing their job.
● Which jurisdiction(s) have employment standards legislation that
requires thatemployees must receive their pay at least semi-monthly?.
Answer: British Columbia, Manitoba, Newfoundland and Labrador,
Nova Scotia,Saskatchewan and Yukon
● List two of the most common types of pay period frequencies.
Answer: The most common pay period frequencies are:
• Weekly 52 pay periods a year (53 every seven years)
• Bi-weekly 26 pay periods a year (27 every eleven years)
• Semi-monthly 24 pay periods a year
• Monthly 12 pay periods a year
● What are wages?. Answer: Earnings based on the amount of
timeworked, usually at an hourly or daily rate
● What is overtime pay?. Answer: Earnings paid for hours worked over
thelegislated standards
CERTIFICATION PRACTICE PAPER 2026
SOLVED QUESTIONS ACCURATE KEY
● List five methods an employer can use to pay earnings. Answer:
Earnings can be paid as:
• a salary
• a rate for each hour worked
• a rate per piece of goods produced or picked
• a disability payment for time off work due to illness
• a payment for vacation time
• premium pay for overtime hours worked
• premium pay for hours worked on shift
● What are allowances? Provide an example of an allowance. Answer:
Allowances are additional dollar amounts paid to employees for the use,
or anticipated use, of their personal property for business purposes. The
most common types of allowances cover the costs incurred by the
employee for cars, meals, uniforms, safety shoes or other particular
types of clothing for business reasons
● What are benefits? Provide an example of a benefit. Answer: Benefits
are dollar values attributed to something the employer has either
provided to an employee or paid for on an employee's behalf. A benefit
, could be a company-leased automobile given to the employee for both
business and personal use or group term life insurance premiums
● What are expense reimbursements?. Answer: Expense reimbursements
are dollar amounts paid to employees to cover expenses that they
incurred while performing their job.
● Which jurisdiction(s) have employment standards legislation that
requires thatemployees must receive their pay at least semi-monthly?.
Answer: British Columbia, Manitoba, Newfoundland and Labrador,
Nova Scotia,Saskatchewan and Yukon
● List two of the most common types of pay period frequencies.
Answer: The most common pay period frequencies are:
• Weekly 52 pay periods a year (53 every seven years)
• Bi-weekly 26 pay periods a year (27 every eleven years)
• Semi-monthly 24 pay periods a year
• Monthly 12 pay periods a year
● What are wages?. Answer: Earnings based on the amount of
timeworked, usually at an hourly or daily rate
● What is overtime pay?. Answer: Earnings paid for hours worked over
thelegislated standards
