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WorldatWork C1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Overview of Regulatory Framework | 15% | - Federal regulatory structure and authority - Impact of regulation on compensation design and administration |
| Tax and Reporting Requirements | 15% | - IRS rules for taxable and non-taxable compensation - Form W-2 and other reporting obligations - Executive compensation disclosure rules |
| Other Key Regulations | 10% | - Family and Medical Leave Act - State and local regulatory variations |
| Labor Relations Regulations | 15% | - Impact of unionization on compensation practices - National Labor Relations Act |
| Anti-Discrimination Laws | 20% | - Age Discrimination in Employment Act - Equal Pay Act - Americans with Disabilities Act - Title VII of Civil Rights Act |
| Fair Labor Standards Act (FLSA) | 25% | - Exempt vs non-exempt classification rules - Recordkeeping and compliance obligations - Minimum wage and overtime requirements |
WorldatWork Regulatory Environments for Compensation Programs Sample Questions:
Which of the following benefits are usually offered at the discretion of the employer?
- A. Unemployment insurance
- B. Social security programs
- C. Disability (occupational)
- D. Retirement plans
Correct Answer: D 🗳️
Regarding presentations to executives, which of the following is most accurate?
- A. Keep them brief
- B. Include all details related to the issue
- C. Leave backup data out of the presentation so there is time to develop an effective response to unexpected questions
- D. Use multiple media
Correct Answer: A 🗳️
The Alpha company ships an order to a customer on March 1st and invoices the customer for the product with the shipment, with payment terms of net 30 days. The customer's payment is received on April 5th. The payment clears the bank and shows on Alpha's account on April 8th. If Alpha is using accrual accounting, when does it record the revenue for this sale?
- A. April 5th
- B. March 31st
- C. April 8th
- D. March 1st
Correct Answer: D 🗳️
As a general rule, what are individual contributors most likely to ask about their compensation?
- A. What the take-home pay will be
- B. How the company sets compensation budgets
- C. How the company makes pay decisions that affect them
- D. How their pay compares to co-workers
Correct Answer: C 🗳️
Employer-sponsored death benefits are most commonly based on which of the following?
- A. The size of the employee's family
- B. The employee's annual salary
- C. The employee's health history
- D. The employee's premium contributions
Correct Answer: B 🗳️
