What is WPC Vinyl Flooring? Top 10 Things to Make You a WPC . Dec 11, 2017 . Before we get into the details on WPC vinyl flooring, I want to show you just how legit these floors are. . WPC is flooring industry lingo for Wood Plastic Composite. .. For those of you not savvy on the flooring lingo, underlayment is an optional layer you can put between the subfloor and your floor. It usually..