Payroll Calendar for 2026

A payroll calendar is essential for companies to budget effectively and manage yearly compensation expenses. Understanding how many pay periods there are in a year — whether you pay employees weekly, biweekly, semimonthly, or monthly — helps ensure smooth payroll operations and efficient scheduling.

In the U.S., payroll teams should be aware of holidays when banks are closed, as these can impact standard pay dates. Planning around these days allows you to keep payroll running smoothly and give your team and employees a dependable experience.

For the purpose of this guide, we’re assuming that you are paying your employees on Fridays. If you choose to pay your employees on another day of the week, that may result in different payroll frequencies in 2026.

Payroll Frequencies for 2026

The number of pay periods your company will have in 2026 depends entirely on your pay frequency. Each schedule has its own advantages and considerations for both employers and employees. Here's a quick breakdown of how many paychecks employees will receive in 2026 based on common payroll schedules:

What Is a Payroll Calendar?

When doing payroll, companies typically adhere to a specific schedule, such as biweekly pay dates. Scheduling payroll dates in a calendar year before the start of the year helps employers budget properly and comply with wage payment laws and regulations. Detailed calendars can incorporate actual pay dates and additional information such as pay period end dates, timesheet due dates, and the workdays covered by each pay period.

A payroll calendar can help ensure that all payroll-related tasks are completed on time and that payroll delays are minimized. Drawing up a calendar in advance helps identify when payroll process adjustments may be needed. Employers may also need to communicate the changes in advance to employees to set expectations for changes in pay dates.

Adjustments may be necessary when reviewing the upcoming calendar, for example, when one or more paydays coincide with holidays. Depending on which day the final pay date of the annual period occurs, a payroll run may need to stretch into the following calendar year. Other adjustments may also be required, such as the three months with three periods each that may occur with a biweekly pay period schedule.

How Many Pay Periods Are in a Year?

When preparing a payroll calendar, you will determine how frequently your company will issue paychecks. Bi-weekly pay periods are the most common (according to the Bureau of Labor Statistics), but depending on pay frequency laws, business needs, and employee preferences, you may pay employees monthly, semimonthly, weekly, or even more frequently. Before finalizing a payroll calendar, employers should also verify applicable state or local laws or regulations to determine any pay frequency restrictions.

Weekly Payroll Calendar

Processing weekly payroll carries a higher administrative burden but can also increase employee satisfaction and may be required for certain industries in specific states. If payroll is processed every week, year-round, this generally results in 52 pay periods, depending on the date of the last pay period, which may shift into the following year.

Biweekly Payroll Calendar

Employers using a biweekly pay schedule will pay employees on the same day, such as on Friday, every other week. Generally, there are 26 biweekly pay periods in a year, but depending on how the days of the week fall, there could be 27 pay periods. In some months, the regular pay date will occur three times rather than two. As a result, the payroll calendar should be reviewed before the start of the year to allow for proper planning.

Semimonthly Payroll Calendar

When following a semimonthly payroll calendar, pay dates occur close to the same date, twice each month, such as the 15th and the 30th or 31st. As with other payroll calendar types, these payroll calendars may need to be adjusted when the expected pay date falls on a weekend or a holiday when banks are closed.

Monthly Payroll Calendar

Employees would receive twelve pay distributions once per month on a predetermined date for each monthly pay period. This could be the last business day of the month or another date that works best after considering factors such as the payroll department's workload, employee preferences, company cash flow, and applicable pay frequency requirements. A payroll calendar can be used to determine the payroll date for each month, taking into account holidays and weekends.

Which Pay Period Type Is Right for Your Business?

The best pay period for your business depends on several factors, including applicable legal requirements, your company's specific needs, industry norms, and the type of employees you have.

If you have a large number of nonexempt employees and overtime is a concern, a weekly or every-other-week pay period can significantly ease payroll tracking and overtime management. On the other hand, if most of your employees are exempt, a semimonthly or monthly pay period might make the most sense. This is especially true if you want to reduce payroll costs and associated administrative tasks.

Your employees are also a key factor to consider. Hourly employees may prefer a weekly or every other week pay period because it provides them with a consistent and frequent paycheck.

While more frequent pay periods mean more payroll runs, a payroll calendar can help you stay on track and prepare for each pay date and payroll processing period. Salaried employees may prefer a semimonthly or monthly pay period.

A payroll calendar is helpful no matter which pay period you choose. It can help you:

• Track pay dates, frequencies, and deadlines
• Reduce the chance of errors
• Plan for cash flow

By selecting the appropriate pay period and utilizing a payroll calendar, you can effectively meet your business needs while also accommodating your employees' requirements.

Planning for 2026? Here’s What’s Different From 2025

As you prepare your payroll calendar for the year ahead, understanding the nuances of 2026 can help you plan effectively and avoid scheduling conflicts.

Here are the key considerations that will impact your payroll processing in 2026:

Will 2026 Have 26 or 27 Biweekly Pay Periods?

Good news for payroll budgeting. In 2026, most companies will have the standard 26 biweekly pay periods.

Whether you process your first payroll of 2026 on January 2 or January 9, you'll run exactly 26 pay periods throughout the year when following a consistent every-other-week schedule. This means you won't need to account for the 27th payroll anomaly that can complicate payroll calculations and annual budgets.

Federal Holidays Falling on Common Pay Days in 2026

Several federal holidays in 2026 fall on Friday, a common payday for businesses using weekly or biweekly schedules. These include:

• Juneteenth: Friday, June 19
• Independence Day (observed): Friday, July 3
• Christmas Day: Friday, December 25

When a scheduled payday coincides with a federal holiday, banks are typically closed, which can delay direct deposit processing and check cashing.

Many businesses choose to run payroll on the business day before the holiday. This allows employees to access their wages early, rather than waiting until the following Monday, which helps maintain consistency and employee satisfaction.

Be sure to communicate any adjusted pay dates to your team well in advance and update your payroll calendar accordingly.

Planning Tip: Review your 2026 payroll calendar now to identify which specific pay periods are affected by these holidays. Coordinating with your payroll provider early ensures adequate processing time and helps you avoid last-minute adjustments that could impact your employees' paychecks.

Three-Paycheck Months in 2026

If you process payroll on a biweekly schedule, some months in 2026 will have three pay periods instead of the usual two. These extra pay periods don't change annual salaries for salaried employees, but they do require careful planning for:

• Cash Flow Management: Ensuring sufficient funds are available for the additional payroll run.
• Benefits Deductions: Determining whether to spread deductions across three paychecks or maintain standard deduction amounts.
• Budget Planning: Accounting for higher monthly payroll expenses in affected months.

For weekly payroll schedules, you'll have at least four months with five pay periods in 2026 (January, May, July, and October). Make note of these months early in your planning process to help prepare for the increased administrative workload and cash flow requirements.

Year-End Payroll Considerations: December 2026 Into January 2027

The transition from 2026 to 2027 requires special attention in your payroll calendar. Depending on your pay schedule and when your final 2026 pay period ends, you may need to process payroll in early January 2027 for work performed in December 2026. This creates important considerations for:

• Year-End Tax Reporting: Ensuring W-2s accurately reflect wages paid in calendar year 2026, regardless of when the work was performed.
• Benefits and Deductions: Confirming that annual maximums, FSA contributions, and retirement plan limits are properly calculated for the tax year.
• Holiday Scheduling: Planning around New Year's Day (Friday, January 1, 2027) if it affects your regular payday.
• Bonus Payments: Deciding whether year-end bonuses should be processed in December 2026 or January 2027, as this affects which tax year they're reported in.

For example, if you run biweekly payroll with a Friday payday, and your last scheduled payday of 2026 falls on December 25 (Christmas), you may choose to process that payroll on December 24. Your next regular payday would then be January 8, 2027. Understanding these transitions helps ensure smooth payroll processing and accurate tax reporting across the year-end boundary.