- Exam Code: FPC-INTL-MILITARY
- Exam Name: FPC-INTL/MILITARY - Fundamental Payroll Certification
- Updated: Aug 18, 2026
- Q & A: 0 Questions and Answers
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Audits | 8% | - Audit procedures - Internal controls |
| Topic 2: Compliance / Research and Resources | 17% | - Legislative and regulatory requirements - Penalties and compliance - Reporting and record retention - Escheatment |
| Topic 3: Accounting | 8% | - Financial reporting - Journal entries and reconciliation |
| Topic 4: Core Payroll Concepts | 29% | - Employee benefits and forms - Worker status - Professional responsibility - Methods and timing of pay - Employment taxes - Fair Labor Standards Act |
| Topic 5: Payroll Process and Supporting Systems and Administration | 7% | - Master file maintenance - Business continuity plans - Payroll system concepts |
| Topic 6: Calculation of the Paycheck | 24% | - Compensation and benefits - Total payroll calculation - Involuntary and voluntary deductions - Employer taxes and contributions |
| Topic 7: Payroll Administration and Management | 7% | - Customer service - Policies and procedures |
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