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