Why Some Employers Will Have 27 Pay Periods in 2026

If you run payroll on a biweekly or weekly schedule, 2026 may require a little extra planning.

Due to how the calendar falls, some employers will experience an additional payroll in 2026—meaning 27 pay periods instead of 26 for biweekly schedules, and 53 instead of 52 for weekly schedules.

This isn’t a policy change or system issue. It’s simply how payroll cycles (which operate on fixed 7- or 14-day intervals) occasionally align with the calendar. This happens roughly every 11–12 years.

Why 2026 Has an Extra Payroll

Payroll doesn’t follow calendar months—it follows consistent weekly or biweekly cycles. In 2026, the alignment of pay dates creates an extra payroll for certain employers.

Because January 1, 2027 falls on a Friday, payrolls that would normally be processed on that day may instead be processed on Thursday, December 31, 2026. That shift pulls what would traditionally be the first payroll of 2027 into the 2026 calendar year—creating an additional pay date.

Who Is Affected?

Not all employers will see an extra payroll in 2026. The impact depends on two key factors:

1. Pay Frequency

Impacted schedules include:

• Biweekly payrolls: Increase from 26 to 27 pay periods
• Weekly payrolls: Increase from 52 to 53 pay periods

2. Pay Period Start Date

Your payroll calendar matters.

• 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: Budget & Cash Flow

The biggest implication of a 27th (or 53rd) payroll is financial planning.

In 2026, affected employers will:

• Fund one additional payroll within the calendar year
• Pay out wages that traditionally would have fallen into the first payroll of 2027

This can influence:

• Annual payroll budgets
• Cash flow forecasting
• Benefit deductions and employer contributions
• Payroll tax timing

For salaried employees, you may also need to determine whether to:

• Divide annual salaries across 27 pay periods (lower per-paycheck amount), or
• Maintain standard pay and account for the difference in your budget

These are strategic decisions—not just payroll mechanics.

How Employers Should Prepare Now

Proactive planning makes this manageable. We recommend:

• Reviewing your 2026 payroll calendar to confirm your pay period start date
• Confirming whether you will have 27 or 53 payrolls
• Adjusting budgets and forecasts accordingly
• Communicating early with finance and HR teams

A simple calendar shift can create ripple effects—but with the right planning, it’s entirely manageable. If you’re unsure whether your payroll is impacted, contact your Ahola dedicated Client Partner to review your payroll schedule with you.