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Employees often are compensated for 40 hours per week, five days per week. This comes to 52 weeks per year. Determining payroll weeks is not always so straightforward, however, because there are other factors to consider.
And it is an issue we suspect many employers had not noticed or considered. With 52 weeks in a year, there normally are 26 bi-weekly pay periods in a calendar year. In 2015, however, there will be 27 for many employers. This oddity occurs every 11 years. In short, it happens because 26 bi-weekly paychecks only cover 364 days in a year, not 365 (or 366 in Leap Years).