200+ Free FPC Practice Questions
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Key Facts: FPC Exam
150
Exam Questions
PayrollOrg FPC page
3h
Time Limit
PayrollOrg FPC page
29%
Largest Blueprint Area
PayrollOrg FPC outline
2026
Spring + Fall Windows
PayrollOrg FPC page
Jan 1, 2026
Law Date After Sep 5
PayrollOrg FPC page
6-12 weeks
Typical Study Span
PayrollOrg FPC prep guidance
PayrollOrg's FPC page lists a 150-question exam with a 3-hour time limit and no experience prerequisite. For 2026, PayrollOrg lists Spring and Fall testing windows and notes that legal/regulatory content uses Jan 1, 2025 law through Sep 4, 2026 and Jan 1, 2026 law beginning Sep 5, 2026. The official exam outline weights core payroll concepts (29%), compliance/research (17%), paycheck calculation (24%), and remaining areas across systems, administration, audits, and accounting.
About the FPC Exam
The Fundamental Payroll Certification (FPC) from PayrollOrg is an entry-level payroll credential covering core payroll operations, compliance, paycheck calculations, systems, audits, and accounting. PayrollOrg lists the exam as 150 multiple-choice questions in 3 hours and allows candidates to test without prior payroll experience.
Questions
150 scored questions
Time Limit
3 hours
Passing Score
Pass/Fail (scaled)
Exam Fee
Varies by PayrollOrg member status (PayrollOrg)
FPC Exam Content Outline
Core Payroll Concepts
Worker classification, wage-hour basics, taxable wages, withholding forms, and payroll fundamentals
Compliance/Research/Resources
Research methods, recordkeeping requirements, deposit rules, and reporting deadlines
Calculation of Paycheck
Gross-to-net, taxes, pre-tax deductions, garnishments, and paycheck math accuracy
Payroll Process and Systems
System controls, master data integrity, workflow reliability, and data protection
Payroll Administration and Management
Policies, procedures, service quality, and operational governance
Audits
Internal controls, audit prep, variance review, and documentation readiness
Accounting
Journal entries, account reconciliation, liabilities, and error correction accounting impacts
How to Pass the FPC Exam
What You Need to Know
- Passing score: Pass/Fail (scaled)
- Exam length: 150 questions
- Time limit: 3 hours
- Exam fee: Varies by PayrollOrg member status
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
FPC Study Tips from Top Performers
Frequently Asked Questions
How many questions are on the FPC exam?
PayrollOrg lists the FPC as 150 multiple-choice questions with a 3-hour testing time.
Do I need payroll experience to sit for the FPC?
No. PayrollOrg states there is no experience requirement for FPC candidates, which is why it's commonly used as an entry-level payroll certification.
What topics are weighted most on the FPC exam?
The official PayrollOrg FPC outline weights Core Payroll Concepts (29%) and Calculation of Paycheck (24%) as the two largest areas, followed by Compliance/Research/Resources (17%).
What legal cutoff dates apply to 2026 FPC exams?
PayrollOrg states that Jan 1, 2025 laws apply through Sep 4, 2026 exams, and Jan 1, 2026 laws apply beginning Sep 5, 2026.
How long should I study for FPC?
PayrollOrg's FPC guidance references a typical 6-12 week study period; most candidates improve fastest by combining law/frequency memorization with repeated gross-to-net calculation drills.