What is WPC Vinyl Flooring? Discover the Future of Vinyl ... Layers of WPC Vinyl Flooring. WPC waterproof flooring is typically comprised of 4 layers.* *Can vary between manufacturers. Backing Layer. This is the backbone of your plank. WPC Core. This is the main attraction! WPC flooring contains a solid, waterproof WPC core. It won’t ripple, swell or peel no matter much liquid you subject it to.