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When employees are paid every two weeks they are on a bi-weekly payroll. The actual day of payment is up to the employer. With a bi-weekly payroll, hours are generally calculated based on the last two weeks worked. An employee who worked a full two weeks will generally be paid for 80 regular hours. Salaried employees on a bi-weekly payroll are paid the same amount every two weeks. Taxes are computed on a bi-weekly basis, and are deducted from the employee's check based on two weeks of pay. The employer's federal and state taxes are paid every two weeks as well.
Full Answer. There can be up to 27 bi-weekly pay periods in a year. Once every 11 years an extra bi-weekly payroll period occurs due to the added days from leap years and because a bi-weekly payroll only accounts for 364 days per year instead of 365. All of these days combine to create an extra payroll period.