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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Taxation & Reporting | 14% | - Federal/state/local tax rules - Cross-border taxation - Military tax exclusions - Tax treaties & reliefs |
| Topic 2: Core Payroll Concepts | 29% | - Pay methods and timing - International payroll basics - Military-specific pay rules - Worker classification - Fair Labor Standards Act |
| Topic 3: Payroll Process & Administration | 15% | - Payroll cycle & reconciliation - Forms & reporting - Military payroll administration - International reporting requirements |
| Topic 4: Payroll Calculations | 25% | - Tax withholding - Foreign earned income rules - Military allowances & differentials - Gross-to-net calculations - Benefits & deductions |
| Topic 5: Compliance, Research & Resources | 17% | - Escheatment & penalties - Record retention & reporting - Regulatory requirements - Global compliance frameworks |
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