In most states, employers have the flexibility to establish pay dates, whether on a weekly, biweekly, semimonthly, or even monthly basis. For employers with biweekly Friday pay periods, a calendar quirk in 2026 may require adjustments to the pay schedule. In 2026, employers that pay every other Friday beginning on January 2 will have 27 instead of the usual 26 pay dates (this happens every decade or so).

If employers divide an annual salary by 26 to determine the biweekly pay, the employees would receive an additional pay day in 2026. Employers concerned about overpaying employees due to this calendar anomaly should plan now to adjust the pay schedule so that only 26 payments are made in 2026. The company could also divide the annual salary by 27 for 2026, and tell employees in advance why the individual payments are reduced. Employees should be advised in writing of any change, given an explanation of the reasons for the change, and told that pay will revert to the regular schedule in 2027.

Some states may have laws or regulations that govern how these pay period changes are communicated and implemented. Employers may also want to avoid a long gap between pay days to avoid hardships to affected workers. 

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