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It is when you have a bi-weekly payroll cycle with an extra pay period in one year due to the addition of leap year days over time; 27 paydates vs. 26. I believe it is every 11 years for bi-weekly payroll cycles, give or take a year depending on if your pay check date lands on a holiday at year end. Weekly payroll cycles can also be affected with an extra paycheck in a year due to the 'date creep' with leap years. There are various optoins on how to handle this for the employer, but several factors to take into consideration before deciding on which steps, if any, you'll take to accomodate the 27th pay period. The year following a 27 pay period year will not have one less pay period, 25, but the usual 26. There are some blogs and Q & A posts on the web that are easily searchable.

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16y ago

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