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APA FPC-INTL-MILITARY Exam Overview:
| Certification Vendor: | APA (American Payroll Association / PayrollOrg) |
|---|---|
| Exam Name: | FPC-INTL/MILITARY - Fundamental Payroll Certification |
| Exam Number: | FPC-INTL-MILITARY |
| Exam Duration: | 180 minutes |
| Real Exam Qty: | 150 (including 25 unscored pretest items) |
| Exam Format: | Multiple-choice, Computer-based |
| Passing Score: | 300 (scaled score, range 100–500) |
| Related Certifications: | CPP-INTL/MILITARY Certified Payroll Professional (CPP) |
| Available Languages: | English |
| Exam Price: | $359 (APA members), $459 (non-members) |
| Certificate Validity Period: | 3 years (renewal required) |
| Recommended Training: | FPC Candidate Handbook FPC Exam Prep Course |
| Exam Registration: | Official APA / PayrollOrg Registration Pearson VUE Scheduling |
| Exam Way: | Onsite at Pearson VUE test centers, military bases worldwide, or online proctored |
| Pre Condition: | No formal prerequisites; open to all candidates; prior payroll experience recommended |
| Official Syllabus URL: | https://payroll.org/certification/certification/fundamental-payroll-certification-(fpc) |
APA FPC-INTL-MILITARY Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Taxation & Reporting | 14% | - Tax treaties & reliefs - Military tax exclusions - Cross-border taxation - Federal/state/local tax rules |
| Topic 2: Payroll Calculations | 25% | - Foreign earned income rules - Gross-to-net calculations - Military allowances & differentials - Benefits & deductions - Tax withholding |
| Topic 3: Compliance, Research & Resources | 17% | - Record retention & reporting - Escheatment & penalties - Global compliance frameworks - Regulatory requirements |
| Topic 4: Core Payroll Concepts | 29% | - International payroll basics - Pay methods and timing - Worker classification - Military-specific pay rules - Fair Labor Standards Act |
| Topic 5: Payroll Process & Administration | 15% | - Payroll cycle & reconciliation - Forms & reporting - Military payroll administration - International reporting requirements |
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