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