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| Section | Weight | Objectives |
|---|---|---|
| Payroll Process and Supporting Systems | 14% | - System setup and maintenance - Integration with HR/accounting systems - Data management and security - Payroll cycle workflow |
| Core Payroll Concepts | 24% | - Worker classification and status - Taxation fundamentals - Types of compensation and benefits - Recordkeeping and documentation - Wage and hour laws (FLSA) |
| Payroll Accounting and Reporting | 6% | - General ledger entries - Tax deposit and filing requirements - Year-end reporting and forms |
| Payroll Administration and Management | 12% | - Fraud prevention and risk management - Policy and procedure development - Internal controls and best practices - Communication and stakeholder relations |
| Payroll Audits and Reconciliation | 8% | - Error correction and reporting - Internal and external audits - Reconciliation procedures |
| Compliance, Research and Resources | 16% | - Legal and professional standards - Federal, state and local regulations - Regulatory research methods |
| Calculation of the Paycheck | 20% | - Gross pay determination - Voluntary and involuntary deductions - Taxable wages and deductions - Net pay calculation |
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