For employers that run biweekly payroll, 2026 introduces a unique scheduling challenge. Because
Friday, Jan. 1, 2027, is a federal holiday, many employers that typically use a Friday pay date will need
to shift that payday earlier in the week—placing it in 2026. As a result, under most payroll structures,
Thursday, Dec. 31, is likely to become the final payday of 2026. The cadence of 27 payroll dates occurs
roughly once every 11 or 12 years due to the mismatch between calendar days and leap years.
