2026 Year-End Payroll Dates

The last 2026 pay dates for each schedule, which checks belong on the 2026 W-2, and the holiday shifts around New Year's.

Last pay dates of 2026

The extra paycheck on Thu, Dec 31, 2026

January 1, 2027 is a Friday and a federal holiday. Employers whose first 2027 biweekly payday is January 1 will pay on Thu, Dec 31, 2026 instead. That makes it the 27th paycheck of 2026 on that schedule, and under the IRS constructive-receipt rule it is 2026 income: it goes on the 2026 W-2 and counts toward 2026 contribution limits, even though most of the hours were worked in late December for a period that officially belongs to 2027.

Which December checks go on the 2026 W-2?

Wages are reported in the year the employee is paid (or could have taken the money), not the year the work was done. A check dated December 31, 2026 is 2026 income even if the pay period ends in January; a check dated January 2, 2027 for December hours is 2027 income. This is why a biweekly employee's W-2 can show 25, 26 or 27 checks depending on where the pay dates fall. If you are reconciling, count pay dates in 2026, not pay periods.

December 2026 holidays that affect payroll

• Christmas Day: Fri, Dec 25, 2026

Banks and the Federal Reserve are closed on observed federal holidays, so direct deposits scheduled for those days settle the business day before. Submit payroll a day earlier than usual in holiday weeks.

Year-end checklist

• Confirm the last pay date and whether any bonus run needs its own check date before December 31.
• Verify employee addresses and SSNs for W-2s (due to employees and the SSA by January 31).
• Reset or confirm per-paycheck benefit deductions for the new year, especially if the new year has 27 pay periods.
• Update state unemployment and withholding rates effective January 1.

Next year: 2027 payroll calendar. This year: 2026 payroll calendar.