diff --git a/app/code/Magento/Weee/Test/Unit/Observer/AddPaymentWeeeItemTest.php b/app/code/Magento/Weee/Test/Unit/Observer/AddPaymentWeeeItemTest.php
new file mode 100644
index 0000000000000..d19d6000112ed
--- /dev/null
+++ b/app/code/Magento/Weee/Test/Unit/Observer/AddPaymentWeeeItemTest.php
@@ -0,0 +1,146 @@
+<?php
+/**
+ * Copyright © Magento, Inc. All rights reserved.
+ * See COPYING.txt for license details.
+ */
+declare(strict_types=1);
+
+namespace Magento\Weee\Test\Unit\Observer;
+
+use Magento\Framework\Event;
+use Magento\Framework\Event\Observer;
+use Magento\Payment\Model\Cart;
+use Magento\Payment\Model\Cart\SalesModel\SalesModelInterface;
+use Magento\Quote\Model\Quote\Item;
+use Magento\Store\Api\Data\StoreInterface;
+use Magento\Store\Model\Store;
+use Magento\Store\Model\StoreManagerInterface;
+use Magento\Weee\Helper\Data;
+use Magento\Weee\Observer\AddPaymentWeeeItem;
+use PHPUnit\Framework\TestCase;
+use PHPUnit_Framework_MockObject_MockObject as MockObject;
+
+/**
+ * Class AddPaymentWeeeItemTest
+ */
+class AddPaymentWeeeItemTest extends TestCase
+{
+    /**
+     * Testable object
+     *
+     * @var AddPaymentWeeeItem
+     */
+    private $observer;
+
+    /**
+     * @var Data|MockObject
+     */
+    private $weeeHelperMock;
+
+    /**
+     * @var StoreManagerInterface|MockObject
+     */
+    private $storeManagerMock;
+
+    /**
+     * Set Up
+     */
+    protected function setUp()
+    {
+        $this->weeeHelperMock = $this->createMock(Data::class);
+        $this->storeManagerMock = $this->createMock(StoreManagerInterface::class);
+
+        $this->observer = new AddPaymentWeeeItem(
+            $this->weeeHelperMock,
+            $this->storeManagerMock
+        );
+    }
+
+    /**
+     * Test execute
+     *
+     * @dataProvider dataProvider
+     * @param bool $isEnabled
+     * @param bool $includeInSubtotal
+     * @return void
+     */
+    public function testExecute(bool $isEnabled, bool $includeInSubtotal)
+    {
+        /** @var Observer|MockObject $observerMock */
+        $observerMock = $this->createMock(Observer::class);
+        $cartModelMock = $this->createMock(Cart::class);
+        $salesModelMock = $this->createMock(SalesModelInterface::class);
+        $itemMock = $this->createPartialMock(Item::class, ['getOriginalItem']);
+        $originalItemMock = $this->createPartialMock(Item::class, ['getParentItem']);
+        $parentItemMock = $this->createMock(Item::class);
+        $eventMock = $this->getMockBuilder(Event::class)
+            ->disableOriginalConstructor()
+            ->setMethods(['getCart'])
+            ->getMock();
+
+        $asCustomItem = $this->prepareShouldBeAddedAsCustomItem($isEnabled, $includeInSubtotal);
+        $toBeCalled = 1;
+        if (!$asCustomItem) {
+            $toBeCalled = 0;
+        }
+
+        $eventMock->expects($this->atLeast($toBeCalled))
+            ->method('getCart')
+            ->willReturn($cartModelMock);
+        $observerMock->expects($this->atLeast($toBeCalled))
+            ->method('getEvent')
+            ->willReturn($eventMock);
+        $itemMock->expects($this->atLeast($toBeCalled))
+            ->method('getOriginalItem')
+            ->willReturn($originalItemMock);
+        $originalItemMock->expects($this->atLeast($toBeCalled))
+            ->method('getParentItem')
+            ->willReturn($parentItemMock);
+        $salesModelMock->expects($this->atLeast($toBeCalled))
+            ->method('getAllItems')
+            ->willReturn([$itemMock]);
+        $cartModelMock->expects($this->atLeast($toBeCalled))
+            ->method('getSalesModel')
+            ->willReturn($salesModelMock);
+
+        $this->observer->execute($observerMock);
+    }
+
+    /**
+     * @return array
+     */
+    public function dataProvider(): array
+    {
+        return [
+            [true, false],
+            [true, true],
+            [false, true],
+            [false, false],
+        ];
+    }
+
+    /**
+     * Prepare if FPT should be added to payment cart as custom item or not.
+     *
+     * @param bool $isEnabled
+     * @param bool $includeInSubtotal
+     * @return bool
+     */
+    private function prepareShouldBeAddedAsCustomItem(bool $isEnabled, bool $includeInSubtotal): bool
+    {
+        $storeMock = $this->getMockBuilder(StoreInterface::class)
+            ->setMethods(['getId'])
+            ->getMockForAbstractClass();
+        $storeMock->method('getId')->willReturn(Store::DEFAULT_STORE_ID);
+        $this->storeManagerMock->method('getStore')->willReturn($storeMock);
+        $this->weeeHelperMock->method('isEnabled')->with(Store::DEFAULT_STORE_ID)
+            ->willReturn($isEnabled);
+
+        if ($isEnabled) {
+            $this->weeeHelperMock->method('includeInSubtotal')->with(Store::DEFAULT_STORE_ID)
+                ->willReturn($includeInSubtotal);
+        }
+
+        return $isEnabled && !$includeInSubtotal;
+    }
+}
diff --git a/app/code/Magento/Weee/Test/Unit/Observer/SetWeeeRendererInFormObserverTest.php b/app/code/Magento/Weee/Test/Unit/Observer/SetWeeeRendererInFormObserverTest.php
new file mode 100644
index 0000000000000..f9f39aa8ebf6f
--- /dev/null
+++ b/app/code/Magento/Weee/Test/Unit/Observer/SetWeeeRendererInFormObserverTest.php
@@ -0,0 +1,79 @@
+<?php
+/**
+ * Copyright © Magento, Inc. All rights reserved.
+ * See COPYING.txt for license details.
+ */
+declare(strict_types=1);
+
+namespace Magento\Weee\Test\Unit\Observer;
+
+use Magento\Framework\Data\Form;
+use Magento\Framework\Event;
+use Magento\Framework\Event\Observer;
+use Magento\Framework\View\LayoutInterface;
+use Magento\Weee\Model\Tax;
+use Magento\Weee\Observer\SetWeeeRendererInFormObserver;
+use PHPUnit\Framework\TestCase;
+use PHPUnit_Framework_MockObject_MockObject as MockObject;
+
+/**
+ * Class AddPaymentWeeeItemTest
+ */
+class SetWeeeRendererInFormObserverTest extends TestCase
+{
+    /**
+     * Testable object
+     *
+     * @var SetWeeeRendererInFormObserver
+     */
+    private $observer;
+
+    /**
+     * @var LayoutInterface|MockObject
+     */
+    private $layoutMock;
+
+    /**
+     * @var Tax|MockObject
+     */
+    private $taxModelMock;
+
+    /**
+     * Set Up
+     */
+    protected function setUp()
+    {
+        $this->layoutMock = $this->createMock(LayoutInterface::class);
+        $this->taxModelMock = $this->createMock(Tax::class);
+        $this->observer = new SetWeeeRendererInFormObserver(
+            $this->layoutMock,
+            $this->taxModelMock
+        );
+    }
+
+    /**
+     * Test assigning a custom renderer for product create/edit form weee attribute element
+     *
+     * @return void
+     */
+    public function testExecute()
+    {
+        $attributes = new \ArrayIterator(['element_code_1', 'element_code_2']);
+        /** @var Event|MockObject $eventMock */
+        $eventMock = $this->getMockBuilder(Event::class)->disableOriginalConstructor()
+            ->setMethods(['getForm'])
+            ->getMock();
+
+        /** @var Observer|MockObject $observerMock */
+        $observerMock = $this->createMock(Observer::class);
+        /** @var Form|MockObject $formMock */
+        $formMock = $this->createMock(Form::class);
+
+        $eventMock->method('getForm')->willReturn($formMock);
+        $observerMock->method('getEvent')->willReturn($eventMock);
+        $this->taxModelMock->method('getWeeeAttributeCodes')->willReturn($attributes);
+        $formMock->expects($this->exactly($attributes->count()))->method('getElement')->willReturnSelf();
+
+        $this->observer->execute($observerMock);
+    }
+}