27 Biweekly & 53 Weekly Paychecks in 2027

Short answer: 2027 is not a leap year and January 1, 2027 is a Friday. A biweekly schedule has 27 paydays (and a weekly schedule has 53 paydays) in 2027 only if your first 2027 payday is Friday, January 1, 2027.

Why the January 1 Holiday Matters (Constructive Receipt)

Under the federal constructive receipt rule (26 CFR 1.451-2), wages and 401(k) deferrals count in the tax year they are actually paid, not the year the hours were worked.

• If your employer pays on January 1, 2027, that paycheck is 2027 income—giving you 27 biweekly paydays (or 53 weekly paydays), ending December 31, 2027.
• Because January 1 is New Year’s Day (a federal and bank holiday), many employers shift that payday one day earlier to December 31, 2026. If paid on December 31, 2026, it counts toward your 2026 limit, leaving you with 26 biweekly (or 52 weekly) paydays in 2027.

2027 Max-Out Amounts: 26 vs. 27 Biweekly Paychecks

• Under 50 ($25,500): $980.76* (26 paychecks) vs. $944.44 (27 paychecks)
• 50–59 & 64+ ($34,000): $1,307.69 (26 paychecks) vs. $1,259.25* (27 paychecks)
• Ages 60–63 ($37,250): $1,432.69 (26 paychecks) vs. $1,379.62* (27 paychecks)