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| Section | Weight | Objectives |
|---|---|---|
| Core Payroll Concepts | 29% | - Professional responsibility - Fair Labor Standards Act - Worker status - Methods and timing of pay - Employment taxes - Employee benefits and forms |
| Compliance / Research and Resources | 17% | - Escheatment - Legislative and regulatory requirements - Reporting and record retention - Penalties and compliance |
| Payroll Process and Supporting Systems and Administration | 7% | - Business continuity plans - Payroll system concepts - Master file maintenance |
| Accounting | 8% | - Financial reporting - Journal entries and reconciliation |
| Audits | 8% | - Audit procedures - Internal controls |
| Calculation of the Paycheck | 24% | - Employer taxes and contributions - Compensation and benefits - Involuntary and voluntary deductions - Total payroll calculation |
| Payroll Administration and Management | 7% | - Customer service - Policies and procedures |
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