For those aiming to pass the Payroll Calculation Practical Skills Certification Level 2. "Even after reading the text, understanding remains unclear." "Insufficient practice with calculation problems." "Want to test your skills with exam-style questions." This Payroll Calculation Practical Skills Certification Level 2 Original Problem Set was created for those individuals. This problem set is a preparation guide created based on the scope of the Payroll Calculation Practical Skills Certification Level 2, organizing the points that are likely to be asked in the actual exam. It includes a large number of practical problems, focusing on important themes for exam preparation. The content broadly covers important areas for the exam, such as basic knowledge of payroll calculation, calculation of social insurance premiums, labor insurance premiums, withholding of income tax, handling of commuting allowances and various allowances, basic knowledge of year-end adjustments, and how to think about payroll processing in practice. Especially in Level 2, not only knowledge questions but also understanding and judgment related to actual payroll calculation are required. Therefore, this problem set is designed with an exam-style question format to help you not only confirm your knowledge but also develop the "ability to solve problems in the actual exam." By repeatedly solving the problems, the rules for calculating social insurance and taxes, and the flow of payroll calculation will naturally be organized, and your understanding will deepen. Because it is easy to approach even for those studying independently, it is also ideal for studying during spare time or for a final review just before the exam. Recommended for those who are planning to take the exam, as well as: ・Those who want to proceed with exam preparation efficiently ・Those who want to acquire knowledge useful in practice ・Those aiming to obtain the qualification through self-study Payroll calculation knowledge is an important skill required in many job types, such as accounting, general affairs, and human resources. Obtaining the qualification is a significant advantage in proving practical skills. The problem set will be provided on a CD-R containing PDF files. Please refrain from reproduction or resale. Also, returns are not accepted to prevent data extraction. We hope this problem set will be a step towards your success. Please use it for your exam preparation.