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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounting | 8% | - Financial reporting - Account reconciliation - Payroll journal entries - Accounting principles |
| Topic 2: Payroll Administration and Management | 6% | - Intradepartmental agreements - Customer service and communication - Policies and procedures |
| Topic 3: Audits | 8% | - Payroll system controls - Accounting system controls - Internal controls - Audit policies and procedures |
| Topic 4: Calculation of the Paycheck | 24% | - Fringe benefits - Compensation and benefits - Involuntary deductions and taxes - Voluntary deductions - Employer taxes and contributions - Total payroll calculation |
| Topic 5: Compliance, Research and Resources | 12% | - Global payroll considerations - Reporting - Penalties - Record retention - Legislative and regulatory requirements - Escheatment |
| Topic 6: Payroll Process and Supporting Systems and Administration | 13% | - Business continuity planning - Maintaining master file components - Payroll systems concepts and functionalities |
| Topic 7: Core Payroll Concepts | 29% | - Professional responsibility - Employee and employer forms - Employee benefits - Worker status - Employment taxes - Methods and timing of pay - Fair Labor Standards Act |
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