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WorldatWork C1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fair Labor Standards Act (FLSA) | 25% | - Recordkeeping and compliance obligations - Minimum wage and overtime requirements - Exempt vs non-exempt classification rules |
| Topic 2: Labor Relations Regulations | 15% | - National Labor Relations Act - Impact of unionization on compensation practices |
| Topic 3: Tax and Reporting Requirements | 15% | - Executive compensation disclosure rules - IRS rules for taxable and non-taxable compensation - Form W-2 and other reporting obligations |
| Topic 4: Anti-Discrimination Laws | 20% | - Americans with Disabilities Act - Title VII of Civil Rights Act - Equal Pay Act - Age Discrimination in Employment Act |
| Topic 5: Other Key Regulations | 10% | - Family and Medical Leave Act - State and local regulatory variations |
| Topic 6: Overview of Regulatory Framework | 15% | - Federal regulatory structure and authority - Impact of regulation on compensation design and administration |
WorldatWork Regulatory Environments for Compensation Programs Sample Questions:
1. Which act does the Office of Federal Contract Compliance Programs (OFCCP) enforce?
A) Vocational Rehabilitation Act
B) Age Discrimination in Employment Act
C) Americans with Disabilities Act
D) Civil Rights Act of 1991
2. Who are you most likely to hear from if there are questions about an employee's compensation?
A) The employee's manager
B) The employee
C) The employee's department head
D) A concerned co-worker
3. Why are lump-sum increases generally used?
A) To reward employees under short-term incentive plans
B) To make up for benefits not provided by the organization
C) To elevate employees who are below the midpoint in the range
D) To control annual fixed costs from base pay adjustments
4. What do profits, equity and debt all have in common?
A) They are all sources of capital.
B) Nothing. Each of these is a different financial metric.
C) They are all reported on the balance sheet.
D) They all incur the same costs to the business.
5. How do commissions typically differ from annual incentives for non-executive employees?
A) They are based on a predetermined performance and reward schedule.
B) They tend to make up the larger portion of an employee's total compensation.
C) They are intended to align the interests of the employee with those of the organization.
D) They are offered to motivate employee performance.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: B |
