GPC study materials
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GPC study plan

GPC · Give each week a clear focus.

8 weeks · About 7 hours per week

Week 1

Global Payroll Strategy, Governance and Compliance & International Employment Law and Statutory Requirements

  • Map the end-to-end global payroll operating model (strategy, policy, governance, delivery) and write a one-page diagram from memory

  • Define payroll governance roles (process owner, control owner, approver) and draft a RACI for a multi-country payroll cycle

  • Summarize how statutory, contractual, and collective-agreement requirements layer on top of each other in at least three jurisdictions

  • List the compliance obligations that recur every pay cycle versus annually, and tag each to an owner

Your checkpoint

A two-page governance and compliance map covering roles, RACI, and a recurring-vs-annual obligation checklist

Week 2

International Employment Law and Statutory Requirements & Compensation, Benefits and Gross-to-Net Processing

  • Compare employment-law concepts (worker classification, notice, working time, leave, termination) across at least four countries in a matrix

  • Trace a gross-to-net calculation step by step for two contrasting jurisdictions, naming each deduction and employer contribution

  • Distinguish taxable versus non-taxable pay elements and explain how benefits in kind enter the payroll

  • Explain how statutory rate changes and retroactive adjustments are handled mid-year

Your checkpoint

A gross-to-net worked example for two countries with every statutory line item labeled and sourced

Week 3

Compensation, Benefits and Gross-to-Net Processing & Expatriate, Mobility and Shadow Payroll

  • Build a compensation-element dictionary (earnings, deductions, employer costs, imputed income) usable across countries

  • Explain shadow payroll mechanics: when it is needed, what is reported, and how it reconciles to the home payroll

  • Describe common mobility pay approaches (home-based, host-based, balance sheet) and their payroll consequences

  • Identify expatriate tax and social-security triggers (economic employer, totalization agreements, tax equalization) and where they hit the pay run

Your checkpoint

A one-page shadow-payroll process flow plus a mobility pay-approach comparison table

Week 4

Payroll Accounting, Controls and Reconciliation & Risk, Audit and Business Continuity

  • Design a payroll control set (input validation, variance analysis, four-eyes approval, segregation of duties) and map each control to a risk

  • Explain payroll reconciliation across gross-to-net, bank file, and general ledger, including typical break categories

  • Draft a business-continuity and disaster-recovery outline for a payroll cycle, including manual fallback and cut-off timing

  • Describe how internal and external audit requests are prepared for and evidenced

Your checkpoint

A control matrix with at least ten controls, each linked to a risk, an owner, and an evidence artifact

Week 5

Payroll Data Management, Technology and Reporting & Vendor Selection, Implementation and Service Delivery

  • Define payroll data domains, ownership, retention, and privacy handling for employee master and pay data

  • Evaluate payroll technology options (in-house, aggregator, single global platform) against a weighted criteria set

  • Write vendor selection questions covering data security, statutory update cadence, service levels, and exit/transition terms

  • Outline an implementation plan with parallel runs, cutover, and hypercare phases

Your checkpoint

A vendor scorecard with weighted criteria and at least eight due-diligence questions

Week 6

Vendor Selection, Implementation and Service Delivery & Global Payroll Operations, Team Management and Change

  • Define service-level metrics for payroll delivery (accuracy, timeliness, ticket resolution) and how they are measured

  • Describe how a global payroll operating model is staffed and how a transition from incumbent provider is governed

  • Draft a change-management approach for a payroll system or process change, including stakeholder and training plans

  • Explain how a payroll team is structured for scale and how performance is managed

Your checkpoint

An operating-model and service-level one-pager covering team structure, metrics, and transition governance

Week 7

Global Payroll Strategy, Governance and Compliance & Payroll Accounting, Controls and Reconciliation & Risk, Audit and Business Continuity

  • Integrate strategy, controls, and risk into a single narrative for a mock audit scenario

  • Practice applying controls and reconciliation logic to a worked payroll error case

  • Rehearse explaining a governance failure and its remediation in writing

  • Review weak areas from earlier weeks and close the top three gaps

Your checkpoint

A written response to a mock audit/risk scenario with identified root cause, control gap, and remediation

Week 8

Global Payroll Strategy, Governance and Compliance & International Employment Law and Statutory Requirements & Compensation, Benefits and Gross-to-Net Processing & Expatriate, Mobility and Shadow Payroll & Payroll Accounting, Controls and Reconciliation & Payroll Data Management, Technology and Reporting & Vendor Selection, Implementation and Service Delivery & Global Payroll Operations, Team Management and Change & Risk, Audit and Business Continuity

  • Complete a timed full-length practice set and score by domain

  • Re-study the two lowest-scoring domains using condensed notes

  • Recite the core frameworks (gross-to-net, shadow payroll, control matrix, operating model) from memory

  • Finalize a one-page formula and terminology sheet for last-minute review

Your checkpoint

A scored practice result with a domain-by-domain gap list and a finalized one-page review sheet

Milestones

Week 2: Can explain a full gross-to-net for two countries without notes and name each statutory line

Week 4: Can present a ten-control matrix linking each control to a risk and evidence

Week 6: Can describe a global payroll operating model, vendor selection criteria, and transition governance from memory

Week 8: Practice score shows no domain below a self-set threshold and the gap list has been reviewed