Employers Beware of an Extra Payday in 2026

Biweekly pay periods are most common (43% of U.S. businesses do it this way). If you use a biweekly pay schedule, typically you have 26 paydays in the year.

But if payments are figured by dividing the annual salary by 26 and are set for payment on a specific day, then because of the way the calendar runs, there will be 27 biweekly paydays in 2026 (this happens about once every dozen years or so).

How to avoid the extra payday: use a formula that multiples the annual salary by 14/365 or divide it by 27. Check state law to determine if there are special rules on communicating changes in how pay periods are figured. 


This document is designed for general information only. The information presented in this document should not be construed to be formal legal or tax advice nor the formation of a lawyer/client relationship. 

For more information on this and other topics, please contact Kevin via any of the channels listed below:

📧 kevin@kmckernan.com  | 📞 718-317-5007

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