Fundamental Payroll Certification (FPC)
Credential: Fundamental Payroll Certification (FPC)
Credentialing Agency: American Payroll Association
Renewal Period: 3 years
The American Payroll Association (APA), Fundamental Payroll Certification (FPC) is an entry-level payroll credential that is open to all who wish to demonstrate a baseline of payroll competency. The FPC certification is for entry-level payroll professionals, sales professionals/consultants serving the payroll industry, systems analysts/engineers writing payroll programs, and payroll service bureau client representatives. Payroll experience is not required for the FPC certification examination. Candidates must pass a written exam.
More information can be found on the certifying agency's website.
Fundamental Payroll Certification (FPC)
MINIMUM REQUIREMENTS
Attainability:
Eligibility Requirements
- Credential Prerequisite
- Experience
- Education
- Training
- Membership
- Other
- Fee
Note: This credential may have multiple options for a Service member to meet eligibility requirements. Requirements listed here are based on the minimum degree required.
Exam Requirements (View Details)
- Exam
- Written Exam
- Oral Exam
- Practical Exam
- Performance Assessment
Exam Administration (View Details)
- In-person exam
- Remote proctored on-line exam
- Third-party test vendor
RECERTIFICATION SUMMARY
Renewal Period: 3 years
AGENCY CONTACT INFORMATION
American Payroll Association
660 North Main Avenue
Suite 100
San Antonio, TX 78205-1721
Phone: (210) 226-4600
Fax: (210) 226-4027
Email: APA@americanpayroll.org
Written Exam
-
Core Payroll Concepts (29%)
- Worker Status
- Fair Labor Standards Act
- Employment Taxes
- Employee Benefits
- Employee/Employer Forms
- Professional Responsibility
- Methods and Timing of Pay
-
Compliance/Research and Resources (17%)
- Escheatment
- Legislative and Regulatory Requirements
- Reporting
- Record Retention
- Penalties
- Global
-
Calculation of the Paycheck (24%)
- Compensation/Benefits
- Fringe Benefits
- Involuntary Deductions/Taxes
- Voluntary Deductions
- Employer Taxes and Contributions
- Total Payroll
-
Payroll Process and Supporing Systems and Administration (7%)
- Maintain master file components
- Concepts and Functionalities
- Business Continuity Plan
-
Payroll Administration and Management (7%)
- Policies and Procedures
- Intradepartmental Agreements
- Customer Service and Communication
-
Audits (8%)
- Internal Controls
- Payroll System Controls
- Accounting System Controls
- Audit Policies and Procedures
-
Accounting (8%)
- Financial Reporting
- Accounting Principles
- Payroll Journal Entry
- Account Reconciliation
Exam Preparation Resources
There are a number of resources available to help you prepare for the Fundamental Payroll Certification (FPC) examination:
- General References
- Related Courses
An additional resource is O'Reilly Learning Safari Books Online, a searchable digital library that provides online access to thousands of books, training videos and conference sessions. See the Educational Resources section on the Related Sites page here on COOL to learn how to get free access.
Testing Information
-
Exam Administration
Credential exams may be administered in-person at a testing site, proctored on-line remotely, or have options for both. If an exam is administered through a test vendor, the third-party test vendor box will be checked. The following test administration options apply to the Fundamental Payroll Certification (FPC) credential where checked:
- In-person exam
- Remote proctored on-line exam
- Third-party test vendor
For more information on the American Payroll Association testing process, visit the agency website.
-
Third-Party Test Vendor Information
Testing for this credential is handled by the following vendor:
Pearson VUE
The test centers are located in the U.S. They also have some test centers on military bases.
To find out more, use the following links on the Pearson VUE website:
- Search for Testing Program
- Learn About Testing for Military Communities
- Agency/Certification Specific Testing Information
- Contact Pearson VUE
RECERTIFICATION
Fundamental Payroll Certification (FPC)
Renewal Period: 3 years