If an employer has a weekly or bi-weekly payroll cycle, the company will experience an extra pay period every 5-11 years. This unique event occurs because a typical calendar year (not a leap year) contains 260-261 workdays or 52.143 weeks. These extra workdays and the additional fraction of a week accumulate to create the 27th or 53rd payday. The year in which the organization will be impacted will depend upon the day of the week its payday falls.
