PAYROLL FUNDAMENTALS 1 EXAM 2025/ 2026 QUESTIONS WITH VERIFIED ANSWERS

PAYROLL FUNDAMENTALS 1
EXAM 2025/ 2026 QUESTIONS WITH
VERIFIED ANSWERS

Block 1 of the ROE - correct answer -Serial number. Each electronic ROE is automatically
assigned with a serial number once it is submitted




Block 2 of the ROE - correct answer -Serial number of the ROE that is being amended or
replaced




Block 3 of the ROE - correct answer -The employer's payroll reference number (optional)




Block of the ROE - correct answer -Employer's name and address




Block 5 of the ROE - correct answer -CRA Business Number (Payroll Account Number)




Block 6 of the ROE - correct answer -Pay period type. Choose a pay period type from the drop-
down menu

,Block 7 of the ROE - correct answer -Postal Code of the organization's address




Block 8 of the ROE - correct answer -The employee's Social Insurance Number (SIN)




Block 9 of the ROE - correct answer -The employee's name and address




Block 10 of the ROE - correct answer -The employee's first day of work for which they received
insurable earnings, unless you have previously issued an ROE fir that employee then it is the
rehire date




Block 11 of the ROE - correct answer -The last day for which paid or received insurable earnings
(not necessarily the last day worked)




Block 12 of the ROE - correct answer -The end date of the final pay period that includes the date
entered in Block 11




Block 13 of the ROE - correct answer -Occupation of employee (optional)




Block 14 of the ROE - correct answer -Expected date of recall for the employee to return to work
(optional)

, Block 15A of the ROE - correct answer -Total insurable hours




Block 15B of the ROE - correct answer -Total insurable earnings




Block 15C of the ROE - correct answer -Detailed insurable earnings by pay period




Block 16 of the ROE - correct answer -Reason for issuing the ROE




Code A of the ROE - correct answer -Shortage of work




Code B of the ROE - correct answer -Strike of lock-out




Code C of the ROE - correct answer -Return to school (this code is being phased out)




Code D of the ROE - correct answer -Illness of injury