Key Takeaways
- The 27th Paycheck Anomaly: In 2026, many U.S. employers using a biweekly schedule will experience a rare 27th pay period. This happens roughly every 11 years because 26 biweekly cycles only cover 364 days, leaving a “fractional” remainder that eventually accumulates into a full extra period.
- The 3.8% Budget Trap: If you continue paying the standard biweekly rate for all 27 periods, your annual labor costs will unintentionally increase by approximately 3.8%. For a salaried employee at $100,000, this is a $3,846 “accidental” raise.
- Three-Paycheck Months: In a 27-period year, specific months (often January, July, and December) will contain three pay dates. This creates a “cash flow crunch” for employers but a “bonus” feel for employees, as their fixed monthly costs (rent, car payments) are usually covered by the first two checks.
- Policy Decisions Are Required: Employers must decide whether to divide the annual salary by 27 (keeping the annual total the same but reducing per-check amounts) or pay as usual (maintaining the per-check amount but exceeding the annual budget).
- Benefit & Deduction Risks: Many benefit limits (401k, HSA, FSA) are set by the calendar year. Processing a 27th check without adjusting these deductions can lead to over-contributions that trigger IRS penalties or administrative “truing up” headaches.
The number of pay periods in a year depends entirely on how often you pay people. Weekly, biweekly, semimonthly, monthly. Most U.S. employers land on biweekly, which usually gives you 26 pay periods. Except when it doesn’t. Some years, the calendar aligns just right and you get 27.
2026 is a high-anomaly year for payroll managers. For employers whose first biweekly paycheck of the year lands on Friday, January 2, 2026, the calendar will produce a rare 27th pay period. This occurs because 26 biweekly periods cover only 364 days; the extra day (and the fact that January 1, 2027, is a bank holiday) pushes the final 2026 payment to Thursday, December 31, 2026. Failing to plan for this can result in a sudden 3.8% increase in annual labor costs.
Pay Frequency Basics
What Is a Pay Period, and Why It Matters
A pay period is just the recurring window of time you use to track work and cut checks. How often that window repeats is your pay frequency. The day funds actually hit accounts is the pay date. These three things, period, frequency, and date, set your entire payroll rhythm. They shape cash flow, and they determine how many times a year you process payroll.
Typical U.S. Frequencies, at a Glance
Table 1. Frequency vs. Pay Periods per Year
| Pay Frequency | Pay Periods Per Year |
| Weekly | 52 |
| Biweekly | 26 (occasionally 27) |
| Semimonthly | 24 |
| Monthly | 12 |
How Many Biweekly Pay Periods in a Year
Biweekly pay typically yields 26 periods. Clean math. But sometimes, depending on how your chosen pay day lines up with January 1st, you’ll see 27.
Why 27 Paychecks Happen
A year has 365 days. A biweekly period spans 14 days. Do the division and you get 26.07 periods. That leftover fraction doesn’t vanish. It accumulates. Year after year, those extra hours and minutes pile up until they form one complete 14-day period that fits entirely within a single calendar year. If your first paycheck of that year arrives very early in January, the math pushes a 27th pay date before December 31st.
Three-Paycheck Months
In a 27-paycheck year, some months contain three pay dates instead of the usual two. These months matter for budgeting, both yours and your employees’.
Table 2. Three‑Paycheck Months (Examples)
| Year | Scenario (from pack) | Three‑Paycheck Months |
| 2026 | First Paycheck Jan 2 | January, July, December (see tables below) |
Exact months depend on your first 2026 paycheck date and fixed weekday.
Biweekly Pay in 2026
For 2026, the total depends on timing. Many employers will see 26. But if your first paycheck of the year lands on Friday, January 2, 2026, you’re getting 27.
2026 Example Calendars
Table C. Scenario 1 (27 Periods — First Paycheck: Friday, Jan 2, 2026)
| # | Pay Date | Three‑Paycheck Month? |
| 1 | Jan 2, 2026 | |
| 2 | Jan 16, 2026 | |
| 3 | Jan 30, 2026 | Yes (January) |
| 4 | Feb 13, 2026 | |
| 5 | Feb 27, 2026 | |
| 6 | Mar 13, 2026 | |
| 7 | Mar 27, 2026 | |
| 8 | Apr 10, 2026 | |
| 9 | Apr 24, 2026 | |
| 10 | May 8, 2026 | |
| 11 | May 22, 2026 | |
| 12 | Jun 5, 2026 | |
| 13 | Jun 19, 2026 | |
| 14 | Jul 3, 2026 | |
| 15 | Jul 17, 2026 | |
| 16 | Jul 31, 2026 | Yes (July) |
| 17 | Aug 14, 2026 | |
| 18 | Aug 28, 2026 | |
| 19 | Sep 11, 2026 | |
| 20 | Sep 25, 2026 | |
| 21 | Oct 9, 2026 | |
| 22 | Oct 23, 2026 | |
| 23 | Nov 6, 2026 | |
| 24 | Nov 20, 2026 | |
| 25 | Dec 4, 2026 | |
| 26 | Dec 18, 2026 | |
| 27 | Dec 31, 2026 | Yes (December) |
Table D. Scenario 2 (26 Periods — First Paycheck: Friday, Jan 9, 2026)
| # | Pay Date | Three‑Paycheck Month? |
| 1 | Jan 9, 2026 | |
| 2 | Jan 23, 2026 | |
| 3 | Feb 6, 2026 | |
| 4 | Feb 20, 2026 | |
| 5 | Mar 6, 2026 | |
| 6 | Mar 20, 2026 | |
| 7 | Apr 3, 2026 | |
| 8 | Apr 17, 2026 | |
| 9 | May 1, 2026 | |
| 10 | May 15, 2026 | |
| 11 | May 29, 2026 | |
| 12 | Jun 12, 2026 | |
| 13 | Jun 26, 2026 | |
| 14 | Jul 10, 2026 | |
| 15 | Jul 24, 2026 | |
| 16 | Aug 7, 2026 | |
| 17 | Aug 21, 2026 | |
| 18 | Sep 4, 2026 | |
| 19 | Sep 18, 2026 | |
| 20 | Oct 2, 2026 | |
| 21 | Oct 16, 2026 | |
| 22 | Oct 30, 2026 | |
| 23 | Nov 13, 2026 | |
| 24 | Nov 27, 2026 | |
| 25 | Dec 11, 2026 | |
| 26 | Dec 25, 2026 |
When 27 Paychecks Occur in 2026
Because 2026 began on a Thursday, those with Thursday or Friday paydays are the most susceptible to the 27th paycheck cycle. Specifically, if your first pay date was January 1 or 2, your 27th date is effectively locked in for December. At Penbrothers, we help our clients navigate these administrative shifts through our Hypercare Framework, providing proactive check-ins to ensure your offshore team’s compensation remains seamless even during calendar anomalies.
Planning Notes for 2026
Decide early whether you’ll divide annual salaries by 27 in a 27-period year, or pay the normal biweekly rate 27 times. Check how benefits and deductions behave in three-paycheck months and across 27 periods. Publish the 2026 schedule well ahead of time. Lock it in. Communicate it clearly.
Weekly, Semimonthly, Monthly
Weekly
Weekly schedules produce 52 pay periods in a typical year. Build a weekly calendar to forecast cash flow and manage overtime processing.
Semimonthly
Semimonthly schedules produce 24 pay periods on fixed calendar dates. This simplifies per-month deductions and avoids three-paycheck months entirely.
Monthly
Monthly schedules produce 12 pay periods. You minimize processing frequency, but you create larger gaps between pay dates, which can strain employee budgeting.
Table 3. Frequency Comparison
| Frequency | Pay Periods/Year | Pros (from pack) | Cons (from pack) | Best For (from pack) |
| Weekly | 52 | Predictable cash flow for hourly | Higher admin workload | Hourly-heavy teams |
| Biweekly | 26 or 27 | Common in U.S., simple scheduling | 27‑period years need policy decisions | Mixed hourly and salaried teams |
| Semimonthly | 24 | Aligns with monthly deductions | Irregular weekdays complicate overtime | Salaried‑heavy organizations |
| Monthly | 12 | Lowest processing frequency | Long gaps between paychecks | Small teams, stable salaried roles |
Compliance and Withholding Basics
Federal income tax withholding tables are built around pay frequency, so an extra pay period changes per-paycheck withholding but leaves annual tax liability untouched when payroll is configured correctly. State law generally sets a minimum pay frequency, not a specific schedule. When in doubt, talk to your HR team or payroll provider and review the official guidance.
References:
- IRS Publication 15 (Employer’s Tax Guide)
- IRS Publication 15‑T (Withholding Methods)
- U.S. Department of Labor, State Payday Requirements
- Federal (GSA) and university payroll calendars for real-world date patterns
Employer Checklist for 26 vs 27 Paychecks
- Pick and Lock Your Pay Day. Choose the weekday. Keep it consistent.
- Map Your 2026 Calendars. Generate full 12-month schedules. Flag weekends and holidays.
- Decide Your 27-Period Policy. Divide annual salary by 27, or pay the regular biweekly amount 27 times. Update employment agreements and communications to match.
- Configure Benefits and Deductions. Set per-pay and annual-limit rules, especially for three-paycheck months.
- Publish and Communicate. Share calendars with employees and stakeholders.
Final Answer
How many pay periods in a year?
Weekly produces 52, biweekly produces 26 but can hit 27 in certain alignments, semimonthly produces 24, and monthly produces 12.
In 2026, most employers see 26, but those whose first paycheck falls on Jan 2, 2026 will see 27.
More Relevant Questions
Is it possible to get 27 paychecks in a year?
Yes. In 2026, many biweekly employees will receive a 27th paycheck. This happens approximately every 11 years when the extra days in the calendar year accumulate to form a full 14-day pay cycle.
What is $50,000 semi-monthly?
On a semi-monthly schedule, which always has 24 pay periods, a $50,000 annual salary breaks down to $2,083.33 gross per paycheck. Unlike biweekly schedules, this frequency is immune to the “27th paycheck” anomaly, offering absolute predictability for your business’s monthly cash flow.
How much is $70,000 a year biweekly?
For a $70,000 annual salary in 2026, the biweekly gross depends on your company’s policy for the 27th period:
- Standard Calculation (26 periods): $2,692.31 per paycheck.
- Adjusted for 27 Periods: $2,592.59 per paycheck. Penbrothers advocates for transparent pricing, ensuring that salary benchmarks are clearly defined in your Solution Presentation so there are no surprises when the calendar shifts.
What is 27 an hour salaried?
A rate of $27 per hour (based on a 40-hour workweek) equates to an annual salary of $56,160.
- Monthly: $4,680.00
- Biweekly (26 periods): $2,160.00
- Biweekly (27 periods): $2,080.00 (if annual total is capped).
How many pay periods are in a year paid biweekly?
While the standard answer is 26, in 2026, many will process 27. Managing this requires a clear policy: will you provide an “extra” paycheck (increasing annual costs) or divide the total salary by 27 (reducing the per-check amount)?
Our Hypercare teams stay hands-on for the first 180 days to help you communicate these policy decisions to your PH talent, maintaining the high retention rates (92% after one year) that define the Penbrothers experience.
Frequently Asked Questions
Check your first scheduled payday. If your first biweekly paycheck of 2026 falls on Friday, January 2nd, you are on track for 27 periods. Because January 1, 2027, is a bank holiday, your 27th and final check of 2026 will likely be pushed to Thursday, December 31, 2026.
Generally, yes, as long as the total annual salary remains the same and you provide proper advance notice. However, you must ensure that the reduced per-check amount does not fall below federal or state minimum salary thresholds for exempt status (the federal floor is currently $684/week, but many states are higher).
You have two choices: either spread the annual benefit cost across all 27 checks (reducing the per-check deduction) or maintain the standard 26-check deduction and treat the 27th paycheck as a “deduction-free” holiday. For 401(k)s, you must monitor annual IRS limits closely to ensure the 27th check doesn’t cause an over-contribution.
For hourly workers, the “anomaly” is simpler: they are paid for every hour worked. If they work 27 pay periods worth of hours in the calendar year, they are paid for 27 periods. Their annual compensation naturally increases, and employers must budget for this extra 80 hours of labor cost.
Under the FLSA and most state “prompt pay” laws, you cannot withhold pay for work already performed. If an employee’s 14-day work cycle ends in late December, you are legally obligated to pay them within a specific timeframe—usually resulting in that 27th check landing on or before December 31st.
