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WorldatWork C1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Anti-Discrimination Laws | 20% | - Age Discrimination in Employment Act - Americans with Disabilities Act - Equal Pay Act - Title VII of Civil Rights Act |
| Topic 2: Labor Relations Regulations | 15% | - Impact of unionization on compensation practices - National Labor Relations Act |
| Topic 3: Overview of Regulatory Framework | 15% | - Impact of regulation on compensation design and administration - Federal regulatory structure and authority |
| Topic 4: Other Key Regulations | 10% | - State and local regulatory variations - Family and Medical Leave Act |
| Topic 5: Fair Labor Standards Act (FLSA) | 25% | - Exempt vs non-exempt classification rules - Minimum wage and overtime requirements - Recordkeeping and compliance obligations |
| Topic 6: Tax and Reporting Requirements | 15% | - IRS rules for taxable and non-taxable compensation - Form W-2 and other reporting obligations - Executive compensation disclosure rules |
WorldatWork Regulatory Environments for Compensation Programs Sample Questions:
Regarding presentations to executives, which of the following is most accurate?
- A. Use multiple media
- B. Keep them brief
- C. Include all details related to the issue
- D. Leave backup data out of the presentation so there is time to develop an effective response to unexpected questions
Correct Answer: B 🗳️
What type of pay increase is given when an organization finds that its compensation program is behind competitive market rates?
- A. Cost of living
- B. Merit
- C. Automatic
- D. General
Correct Answer: D 🗳️
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 are intended to align the interests of the employee with those of the organization.
- C. They tend to make up the larger portion of an employee's total compensation.
- D. They are offered to motivate employee performance.
Correct Answer: C 🗳️
Which of the following acts is focused on employers with service contracts with the government?
- A. McNamara-O'Hara Act
- B. Sherman Antitrust Act
- C. National Labor Relations Act
- D. Davis-Bacon Act
Correct Answer: A 🗳️
What do profits, equity and debt all have in common?
- A. Nothing. Each of these is a different financial metric.
- B. They are all sources of capital.
- C. They are all reported on the balance sheet.
- D. They all incur the same costs to the business.
Correct Answer: B 🗳️
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