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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounting & Administration | 12% | - Payroll journal entries and reconciliation - System controls and internal audits - Global payroll management best practices |
| Topic 2: Reporting & Remittance | 14% | - Military payroll reporting standards - Year-end processing and forms - Filing requirements for domestic and global employees |
| Topic 3: Core Payroll Concepts | 24% | - Pay calculations and timing - Taxation principles for international and military personnel - Benefits and deductions - Worker classification and status |
| Topic 4: Audits & Internal Controls | 8% | - Compliance audits - Risk mitigation and fraud prevention - Policy and procedure implementation |
| Topic 5: Calculations & Gross-to-Net Processing | 20% | - Foreign earned income and tax equalization - Regular and special pay computations - Allowances, differentials, and military entitlements - Withholding and remittance procedures |
| Topic 6: Compliance & Regulatory Framework | 22% | - US and international payroll regulations - Military-specific payroll rules - Recordkeeping and reporting requirements - Cross-border employment and tax treaties |
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