An Extra Paycheck: Navigating 2026’s 27-Payroll Year

Article Correction: Feb 2, 4:44 PM

If you pay employees on a biweekly or weekly schedule, 2026 may look a little different than most years, and it has everything to do with how the calendar falls, not a change in compensation. While this type of payroll shift doesn’t happen often, it’s a well-known planning challenge for payroll and finance teams when it does occur.

In short: 2026 includes an extra payroll for some employers. This phenomenon occurs roughly every 11 to 12 years when the calendar aligns in a way that adds an additional pay date to the year. That means 27 payrolls instead of 26 for biweekly schedules, and 53 payrolls instead of 52 for weekly schedules.

Why 2026 Has an Extra Payroll

Most years, employers can count on a predictable number of pay periods, 26 for biweekly payrolls and 52 for weekly payrolls. However, because payroll operates on a fixed seven or fourteen-day cycle (not calendar months), occasional years can include an extra pay date. 2026 is one of those years.

Because New Year’s Day (January 1, 2027) falls on a Friday, payrolls that would normally be processed on that Friday will instead be pushed one day earlier to Thursday, December 31, 2026. That shift pulls what would typically be the first payroll of 2027 into the 2026 calendar year, creating an additional pay date.

This isn’t a system error or policy change, it’s simply how pay schedules align with the calendar every 11–12 years.

Who is Affected 

Not all employers will see an extra payroll in 2026. Impact depends on your pay frequency and your pay period start date.

Impacted Pay Schedules

• Biweekly payrolls increase from 26 to 27 pay periods

• Weekly payrolls increase from 52 to 53 pay periods

Pay Period Start Dates Matter

• Employers whose first payroll of 2026 began on January 2, 2026 are affected

• Employers whose first payroll of 2026 began on January 9, 2026 are not affected

If your payroll calendar lines up with a January 2 start date, the early processing of the final payroll on December 31 creates the extra pay period.

The Real Impact: Your Budget

The most significant implication of the 27th (or 53rd) payroll is cash flow and budgeting.

In 2026, you are:

• Funding one additional payroll within the calendar year

• Paying out wages that traditionally would have been included in the first payroll of 2027

This can affect:

• Annual payroll budgets

• Cash flow planning

• Benefit deductions and employer contributions

• Payroll tax timing

How Employers Should Prepare

To stay ahead of the 2026 payroll shift:

1. Review your payroll calendar to confirm your pay period start date

2. Confirm whether you’ll have 27 or 53 payrolls in 2026

3. Adjust budgets and forecasts to account for the additional payroll

If you’d like a deeper dive into the legal and payroll planning aspects of a 27‑payday year, Littler provides an excellent overview: View the article here