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



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