Updated: Aug 23, 2026
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| Certification Vendor: | PayrollOrg (formerly American Payroll Association) |
| Exam Name: | Fundamental Payroll Certification (International/Military) |
| Exam Number: | FPC-INTL/MILITARY |
| Passing Score: | 80% (approximate standard) |
| Exam Format: | Multiple-choice, Computer-based, Remote proctored or test center |
| Certificate Validity Period: | 3 years (recertification required) |
| Exam Price: | Varies by region/membership (approx. USD 359–459) |
| Related Certifications: | Certified Payroll Professional (CPP) |
| Real Exam Qty: | 150 |
| Available Languages: | English |
| Exam Duration: | 180 minutes |
| Exam Way: | Computer-based at Pearson VUE centers or remote proctored delivery |
| Pre Condition: | No formal prerequisites (open to all wishing to demonstrate payroll knowledge) |
| Official Syllabus URL: | https://payroll.org/certification/certification/fundamental-payroll-certification-%28fpc%29 |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Compliance / Research and Resources | 17% | - Legislative and regulatory requirements - Penalties and compliance - Escheatment - Reporting and record retention |
| Topic 2: Payroll Process and Supporting Systems and Administration | 7% | - Payroll system concepts - Business continuity plans - Master file maintenance |
| Topic 3: Core Payroll Concepts | 29% | - Worker status - Methods and timing of pay - Employee benefits and forms - Fair Labor Standards Act - Employment taxes - Professional responsibility |
| Topic 4: Calculation of the Paycheck | 24% | - Total payroll calculation - Employer taxes and contributions - Involuntary and voluntary deductions - Compensation and benefits |
| Topic 5: Audits | 8% | - Audit procedures - Internal controls |
| Topic 6: Payroll Administration and Management | 7% | - Policies and procedures - Customer service |
| Topic 7: Accounting | 8% | - Financial reporting - Journal entries and reconciliation |
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