2027 Year-End Payroll Dates
The last 2027 pay dates for each schedule, which checks belong on the 2027 W-2, and the holiday shifts around New Year's.
Last pay dates of 2027
| Schedule | Last 2027 pay date | First 2028 pay date |
|---|---|---|
| Biweekly, Fridays (schedule A, first payday Jan 1) | Thu, Dec 30, 2027 | Fri, Jan 7, 2028 |
| Biweekly, Fridays (schedule B, first payday Jan 8) | Thu, Dec 23, 2027 | Fri, Jan 14, 2028 |
| Semi-monthly (15th & last day) | Thu, Dec 30, 2027 | Fri, Jan 14, 2028 |
| Weekly (Fridays) | Thu, Dec 30, 2027 | Fri, Jan 7, 2028 |
Which December checks go on the 2027 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, 2027 is 2027 income even if the pay period ends in January; a check dated January 2, 2028 for December hours is 2028 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 2027, not pay periods.
December 2027 holidays that affect payroll
- Christmas Day: Fri, Dec 24, 2027 (observed; actual date Sat, Dec 25, 2027)
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: 2028 payroll calendar. This year: 2027 payroll calendar.