A biweekly payroll has 26 paydays in 2027, except a Friday payroll whose first payday is January 1, which has 27 and ends on December 31. With the business-day assumption used below, the January 1 payday moves to December 31, 2026, so only 26 of those 27 are dated in 2027. A semi-monthly payroll on the 15th and the last day always has 24. Federal holidays complicate the dates. Three Fridays, June 18, December 24 and December 31 (New Year’s Day 2028 observed), are federal holidays for federal employees but ordinary business days for the Federal Reserve Banks. Thirteen semiweekly payroll tax deposits are also due later than usual because of District of Columbia holidays.
The pay dates below were generated in code. For pay dates, a business day here means a weekday that is not a Federal Reserve Bank holiday. Where a date is not a business day, the tables assume you pay on the business day before it. That is a policy choice, and the Fair Labor Standards Act (FLSA) requires wages on the regular payday for the pay period.
All 29 dates on this pageIn date order, each with who it affects, what to do and the source
January 2027In 64 days4 dates
New Year's Day
Friday, January 1, 2027. Listed on the Federal Reserve Banks' holiday schedule.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Sat, Dec 26, 2026 to Tue, Dec 29, 2026
Derived date. The usual deposit date is Friday, January 1, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Monday, January 4, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
Birthday of Martin Luther King, Jr.
Monday, January 18, 2027. Listed on the Federal Reserve Banks' holiday schedule.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Wed, Jan 13, 2027 to Fri, Jan 15, 2027
Derived date. The usual deposit date is Wednesday, January 20, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Thursday, January 21, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
February 2027In 109 days3 dates
Washington's Birthday
Monday, February 15, 2027. Listed on the Federal Reserve Banks' holiday schedule.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Monthly payroll tax deposit due, January payments
Derived date. The monthly deposit is usually due on the 15th. Monday, February 15, 2027 is a District of Columbia legal holiday under D.C. Code 28-2701, so the deposit is due Tuesday, February 16, 2027.
- Who
- Employers that deposit payroll taxes on the monthly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
Semiweekly payroll tax deposit due, paydays Wed, Feb 10, 2027 to Fri, Feb 12, 2027
Derived date. The usual deposit date is Wednesday, February 17, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Thursday, February 18, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
April 2027In 169 days2 dates
District of Columbia Emancipation Day
Friday, April 16, 2027. A legal holiday in the District of Columbia, which the IRS treats as a legal holiday for tax deposit due dates.
- Who
- Employers that deposit payroll taxes
- Do
- A semiweekly deposit that would be due on this Friday is due on Monday, April 19, 2027.
Semiweekly payroll tax deposit due, paydays Sat, Apr 10, 2027 to Tue, Apr 13, 2027
Derived date. The usual deposit date is Friday, April 16, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Monday, April 19, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
May 2027In 200 days2 dates
Monthly payroll tax deposit due, April payments
Derived date. The monthly deposit is usually due on the 15th. Saturday, May 15, 2027 is a weekend day, so the deposit is due Monday, May 17, 2027.
- Who
- Employers that deposit payroll taxes on the monthly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
Memorial Day
Monday, May 31, 2027. Listed on the Federal Reserve Banks' holiday schedule.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
June 2027In 217 days3 dates
Semiweekly payroll tax deposit due, paydays Wed, May 26, 2027 to Fri, May 28, 2027
Derived date. The usual deposit date is Wednesday, June 2, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Thursday, June 3, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
Juneteenth National Independence Day
Saturday, June 19, 2027. Reserve Banks and Branches are open the preceding Friday, June 18, 2027. The Board of Governors is closed.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Sat, Jun 12, 2027 to Tue, Jun 15, 2027
Derived date. The usual deposit date is Friday, June 18, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Monday, June 21, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
July 2027In 248 days2 dates
Independence Day
Sunday, July 4, 2027. All Federal Reserve offices are closed the following Monday, July 5, 2027.
Observed Monday, Jul 5
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Wed, Jun 30, 2027 to Fri, Jul 2, 2027
Derived date. The usual deposit date is Wednesday, July 7, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Thursday, July 8, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
August 2027In 291 days1 deadline
Monthly payroll tax deposit due, July payments
Derived date. The monthly deposit is usually due on the 15th. Sunday, August 15, 2027 is a weekend day, so the deposit is due Monday, August 16, 2027.
- Who
- Employers that deposit payroll taxes on the monthly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
September 2027In 312 days2 dates
Labor Day
Monday, September 6, 2027. Listed on the Federal Reserve Banks' holiday schedule.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Wed, Sep 1, 2027 to Fri, Sep 3, 2027
Derived date. The usual deposit date is Wednesday, September 8, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Thursday, September 9, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
October 2027In 347 days2 dates
Columbus Day
Monday, October 11, 2027. Listed on the Federal Reserve Banks' holiday schedule.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Wed, Oct 6, 2027 to Fri, Oct 8, 2027
Derived date. The usual deposit date is Wednesday, October 13, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Thursday, October 14, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
November 2027In 378 days4 dates
Veterans Day
Thursday, November 11, 2027. Listed on the Federal Reserve Banks' holiday schedule.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Sat, Nov 6, 2027 to Tue, Nov 9, 2027
Derived date. The usual deposit date is Friday, November 12, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Monday, November 15, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
Thanksgiving Day
Thursday, November 25, 2027. Listed on the Federal Reserve Banks' holiday schedule.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Sat, Nov 20, 2027 to Tue, Nov 23, 2027
Derived date. The usual deposit date is Friday, November 26, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Monday, November 29, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
December 2027In 422 days2 dates
Christmas Day
Saturday, December 25, 2027. Reserve Banks and Branches are open the preceding Friday, December 24, 2027. The Board of Governors is closed.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Sat, Dec 18, 2027 to Tue, Dec 21, 2027
Derived date. The usual deposit date is Friday, December 24, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Monday, December 27, 2027.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
January 2028In 429 days2 dates
New Year's Day 2028
Saturday, January 1, 2028. Reserve Banks and Branches are open the preceding Friday, December 31, 2027. The Board of Governors is closed.
- Who
- Banks and payroll teams that rely on Federal Reserve Bank services
- Do
- Ask your payroll provider which holiday calendar it follows before setting direct deposit pay dates.
Semiweekly payroll tax deposit due, paydays Sat, Dec 25, 2027 to Tue, Dec 28, 2027
Derived date. The usual deposit date is Friday, December 31, 2027, and a District of Columbia legal holiday (D.C. Code 28-2701) gives the depositor one more day, so the deposit is due Monday, January 3, 2028.
- Who
- Employers that deposit payroll taxes on the semiweekly schedule
- Do
- Check the deposit date against the final 2027 Publication 509 when the IRS posts it, then schedule the deposit.
Biweekly payroll with 26 or 27 paydays
A year has 365 days, which is 26 two-week periods and one extra day. January 1, 2027 is a Friday, so Friday is the only weekday that occurs 53 times. A Friday payroll that pays on January 1 therefore has 27 paydays, ending on December 31. Any other first payday gives 26.
| Payday weekday | First payday: option 1 | First payday: option 2 | Paydays in 2027 |
|---|---|---|---|
| Monday | Mon, Jan 4 | Mon, Jan 11 | 26 |
| Tuesday | Tue, Jan 5 | Tue, Jan 12 | 26 |
| Wednesday | Wed, Jan 6 | Wed, Jan 13 | 26 |
| Thursday | Thu, Jan 7 | Thu, Jan 14 | 26 |
| Friday | Fri, Jan 1 | Fri, Jan 8 | 27 (option 1), 26 (option 2) |
| Saturday | Sat, Jan 2 | Sat, Jan 9 | 26 |
| Sunday | Sun, Jan 3 | Sun, Jan 10 | 26 |
Find your payroll’s weekday and the date of its first 2027 payday. If it is a Friday starting January 1, plan for 27 paydays, and check how your payroll system splits annual salary across them.
January 1 is a Federal Reserve holiday, so under the business-day assumption payroll A pays its first 2027 payday on Thursday, December 31, 2026. Only 26 of its 27 paydays are then dated in 2027.
Friday paydays, both alignments
| Payday | Payroll A: first payday January 1 | Payroll B: first payday January 8 |
|---|---|---|
| 1 | Fri, Jan 1 (pay Thu, Dec 31, 2026) | Fri, Jan 8 |
| 2 | Fri, Jan 15 | Fri, Jan 22 |
| 3 | Fri, Jan 29 | Fri, Feb 5 |
| 4 | Fri, Feb 12 | Fri, Feb 19 |
| 5 | Fri, Feb 26 | Fri, Mar 5 |
| 6 | Fri, Mar 12 | Fri, Mar 19 |
| 7 | Fri, Mar 26 | Fri, Apr 2 |
| 8 | Fri, Apr 9 | Fri, Apr 16 |
| 9 | Fri, Apr 23 | Fri, Apr 30 |
| 10 | Fri, May 7 | Fri, May 14 |
| 11 | Fri, May 21 | Fri, May 28 |
| 12 | Fri, Jun 4 | Fri, Jun 11 |
| 13 | Fri, Jun 18 | Fri, Jun 25 |
| 14 | Fri, Jul 2 | Fri, Jul 9 |
| 15 | Fri, Jul 16 | Fri, Jul 23 |
| 16 | Fri, Jul 30 | Fri, Aug 6 |
| 17 | Fri, Aug 13 | Fri, Aug 20 |
| 18 | Fri, Aug 27 | Fri, Sep 3 |
| 19 | Fri, Sep 10 | Fri, Sep 17 |
| 20 | Fri, Sep 24 | Fri, Oct 1 |
| 21 | Fri, Oct 8 | Fri, Oct 15 |
| 22 | Fri, Oct 22 | Fri, Oct 29 |
| 23 | Fri, Nov 5 | Fri, Nov 12 |
| 24 | Fri, Nov 19 | Fri, Nov 26 |
| 25 | Fri, Dec 3 | Fri, Dec 10 |
| 26 | Fri, Dec 17 | Fri, Dec 24 |
| 27 | Fri, Dec 31 |
Payroll A has two paydays that federal employees have off, June 18 and December 31. Payroll B has one, December 24. The Federal Reserve Banks are open on all three Fridays, so the table keeps them as paydays. This page does not say how a Reserve Bank holiday affects direct deposit settlement, so ask your payroll provider which calendar it follows.
Semi-monthly payroll with 24 paydays
A semi-monthly payroll that pays on the 15th and the last day has 24 paydays in every year. Six of them land on a weekend in 2027, and two land on a Federal Reserve holiday, February 15 and May 31.
| Month | 15th | Last day |
|---|---|---|
| January | Fri, Jan 15 | Sun, Jan 31 (pay Fri, Jan 29) |
| February | Mon, Feb 15 (pay Fri, Feb 12) | Sun, Feb 28 (pay Fri, Feb 26) |
| March | Mon, Mar 15 | Wed, Mar 31 |
| April | Thu, Apr 15 | Fri, Apr 30 |
| May | Sat, May 15 (pay Fri, May 14) | Mon, May 31 (pay Fri, May 28) |
| June | Tue, Jun 15 | Wed, Jun 30 |
| July | Thu, Jul 15 | Sat, Jul 31 (pay Fri, Jul 30) |
| August | Sun, Aug 15 (pay Fri, Aug 13) | Tue, Aug 31 |
| September | Wed, Sep 15 | Thu, Sep 30 |
| October | Fri, Oct 15 | Sun, Oct 31 (pay Fri, Oct 29) |
| November | Mon, Nov 15 | Tue, Nov 30 |
| December | Wed, Dec 15 | Fri, Dec 31 |
The last day of December is a Friday that the Reserve Banks keep open, so it stays a payday even though federal employees are off.
When holidays move tax deposits
Payroll tax deposit dates follow the same calendar problem, but with a different list of holidays. For these deposits, a legal holiday means a legal holiday in the District of Columbia, and a statewide holiday does not delay the due date. The District’s code moves a holiday that falls on a Saturday to the Friday before and one that falls on a Sunday to the Monday after. The IRS regulations incorporate that list.
That puts June 18, July 5, December 24 and December 31, 2027 on the IRS’s draft list of observed legal holidays, along with the District’s Emancipation Day on Friday, April 16. The IRS draft is not final, and the final Publication 509 for 2027 should be checked when it is posted.
A semiweekly depositor, as IRS Topic no. 757 describes it, deposits taxes for Wednesday-to-Friday paydays by the following Wednesday, and for Saturday-to-Tuesday paydays by the following Friday. If any of the 3 weekdays after the end of a semiweekly period is a legal holiday in the District of Columbia, the depositor gets an additional day for each of those days. These 13 deposits, whose usual date falls in 2027, are due later than usual:
| Payday period (semiweekly) | Usual deposit date | Deposit due |
|---|---|---|
| Sat, Dec 26, 2026 to Tue, Dec 29, 2026 | Fri, Jan 1, 2027 | Mon, Jan 4, 2027 |
| Wed, Jan 13, 2027 to Fri, Jan 15, 2027 | Wed, Jan 20, 2027 | Thu, Jan 21, 2027 |
| Wed, Feb 10, 2027 to Fri, Feb 12, 2027 | Wed, Feb 17, 2027 | Thu, Feb 18, 2027 |
| Sat, Apr 10, 2027 to Tue, Apr 13, 2027 | Fri, Apr 16, 2027 | Mon, Apr 19, 2027 |
| Wed, May 26, 2027 to Fri, May 28, 2027 | Wed, Jun 2, 2027 | Thu, Jun 3, 2027 |
| Sat, Jun 12, 2027 to Tue, Jun 15, 2027 | Fri, Jun 18, 2027 | Mon, Jun 21, 2027 |
| Wed, Jun 30, 2027 to Fri, Jul 2, 2027 | Wed, Jul 7, 2027 | Thu, Jul 8, 2027 |
| Wed, Sep 1, 2027 to Fri, Sep 3, 2027 | Wed, Sep 8, 2027 | Thu, Sep 9, 2027 |
| Wed, Oct 6, 2027 to Fri, Oct 8, 2027 | Wed, Oct 13, 2027 | Thu, Oct 14, 2027 |
| Sat, Nov 6, 2027 to Tue, Nov 9, 2027 | Fri, Nov 12, 2027 | Mon, Nov 15, 2027 |
| Sat, Nov 20, 2027 to Tue, Nov 23, 2027 | Fri, Nov 26, 2027 | Mon, Nov 29, 2027 |
| Sat, Dec 18, 2027 to Tue, Dec 21, 2027 | Fri, Dec 24, 2027 | Mon, Dec 27, 2027 |
| Sat, Dec 25, 2027 to Tue, Dec 28, 2027 | Fri, Dec 31, 2027 | Mon, Jan 3, 2028 |
A monthly depositor deposits by the 15th of the following month. Three of those dates move in 2027. The February 15 deposit moves to February 16, the May 15 deposit moves to May 17, and the August 15 deposit moves to August 16. An employer that accumulates $100,000 or more must deposit by the next business day after that. This page uses the 2026 edition of Publication 15 and Topic no. 757, so check Publication 15 and Publication 509 for 2027 when the IRS finalizes them. Filing dates for the whole year are on US payroll tax and HR filing deadlines in 2027.
What federal and state law says about payday
The FLSA requires wages on the regular payday. The guide does not say how often an employer must pay. The allowed pay frequencies are set state by state, and the DOL’s state payday table was last revised January 1, 2023, so check your state’s labor department for the current rule.
What to do before the first January run
For federal holiday dates, see Federal holidays in 2027 and holiday pay. Public Holidays 2027 by Country lists the other countries, and the Get ready for 2027 play lists the documents to update. The pay period entry defines the term.
Find your payroll’s weekday and first 2027 payday in the table above, and write down which of its dates are not business days. Then decide which day you pay on, and tell your provider before the first run. If you hold a Friday payroll that starts January 1, confirm how it handles the 27th payday.
Written and reviewed by the HR Riant Editorial Team. General information, not legal advice.