27 Pay Periods in 2026: What Federal Employees Must Do Before December

Last Updated: May 20, 2026 Reading Time: 7 min

Most years, federal employees on the standard biweekly schedule collect 26 paychecks. In 2026, you get 27. The GSA payroll calendar confirms it: Pay Period 27 ends December 26, 2026, with an EFT deposit date of December 31.

That extra check is not free money from the government. It is the same biweekly paycheck you always get. What changes is the math on TSP elections, FEHB deductions, and leave accrual. If you do not adjust before the year ends, you may leave agency match on the table.

Key Takeaways

• 2026 has 27 federal pay periods. Your 27th check lands December 31, 2026.
• If you set your TSP election using 26-period math, you will exhaust the $24,500 limit at Period 26 and lose your agency match on the final check.
• The correct per-period contribution to max the $24,500 regular limit in 2026 is $907.41 (not $942.31).
• Most agencies skip FEHB deductions on the 27th check, so that paycheck will feel larger.
• You also earn one extra pay period of annual leave accrual this year.

Why 2026 Has 27 Pay Periods

Federal employees are paid every two weeks. Each pay period covers 14 calendar days, and a standard year has 26 of them. But a calendar year has 365 days, not 364. That leftover day compounds. Roughly every 11 years, the drift accumulates enough to squeeze a 27th full biweekly period into the calendar year.

The last time this happened was 2015. The next time is expected around 2037.

This is not a policy change. It is a calendar quirk, and it requires no action from your agency. But it does require action from you, specifically on your TSP contribution election.

The TSP Math Is Wrong If You Used 26 Periods

The 2026 TSP elective deferral limit is $24,500 per year. Most contribution guides divide that by 26 pay periods to get $942.31 per check. That math works fine in a standard year. In 2026, it will cost you money.

Here is what happens if you use the 26-period calculation:

$942.31 × 26 periods = $24,500.06

Your TSP hits the cap at Period 26. On your Period 27 paycheck (December 31), your contribution is $0. Your agency's match for that period is 5% of $0, which is also $0.

For a GS-12 Step 5 earning $86,659 annually, the biweekly base is $3,333. The 5% agency match on that period is approximately $167 in lost matching contributions. That is money the government would have deposited into your TSP that it will not, because your election ran out one period too early.

The Correct 2026 TSP Per-Period Numbers

The fix is simple: divide your contribution target by 27 instead of 26.

Contribution Target	26-Period Rate (wrong for 2026)	27-Period Rate (correct for 2026)
$24,500 (regular max)	$942.31/period	$907.41/period
$32,500 (age 50+ catch-up)	$1,250.00/period	$1,203.70/period
$35,750 (ages 60-63, SECURE 2.0 super catch-up)	$1,375.00/period	$1,324.07/period

If you are not trying to max out, you still want to confirm you are contributing at least 5% of your base pay every period. That threshold triggers the full agency match. If your balance hits $24,500 early, contributions stop and so does the match.

Check your election today by logging into MyPay (for civilian employees) or your agency's equivalent HR self-service portal.

A Note on TSP Spillover

Since 2021, TSP uses automatic spillover for employees 50 and older. Once contributions exceed the regular $24,500 limit, they automatically count toward catch-up. This reduces (but does not eliminate) the matching-loss risk for older employees. The spillover does not help employees under 50, and it does not restore a lost match on the 27th period.

Use the TSP Growth Calculator to see how a single missed matching period compounds. At 7% average annual growth over 20 years, that one $167 match turns into roughly $645.

For a full breakdown of the 2026 TSP limits and spillover rules, see 2026 TSP Contribution Limits: What Federal Employees Need to Know.

FEHB Deductions: Why Your December 31 Check Looks Bigger

FEHB premiums are an annual cost. Agencies collect them across pay periods by dividing the annual amount by 26. That setup produces 26 equal deductions, covering the full year's premium cost.

In a 27-pay-period year, the math does not change. The agency still collects the full annual premium across 26 periods. The 27th check arrives with no FEHB deduction at all.

For a federal employee enrolled in BCBS Standard Family coverage, the employee-share biweekly premium in 2026 is approximately $420. The December 31 paycheck will be roughly $420 larger than usual (before taxes), not because of any pay raise, but because the annual premium was already fully collected.

Some agencies handle this differently, spreading the premium across all 27 periods instead. That lowers each individual deduction slightly but means you do see a deduction on Period 27. Contact your agency payroll office if you want to confirm which approach applies to you.

OPM has not issued a 2026-specific guidance memo on this (as of May 2026). The 26-deduction approach is the most common practice.

For a complete breakdown of FEHB costs by plan, see the FEHB Guide 2026.

Annual Leave: One Extra Accrual Event

Federal employees accrue annual leave every pay period. A 27-period year adds one extra accrual on top of the standard 26.

Years of Federal Service	Leave Earned per Period	Extra Leave in 2026	Total Annual Accrual
Fewer than 3 years	4 hours	+4 hours	108 hours (vs 104)
3 to 15 years	6 hours	+6 hours	162 hours (vs 156)
15 or more years	8 hours	+8 hours	216 hours (vs 208)

Sick leave accrues at 4 hours per period for all employees, giving you 108 hours this year instead of the usual 104.

If you are near the annual leave carryover ceiling, factor that extra accrual into your use-or-lose planning before year end.

Your GS Biweekly Pay Does Not Change

One common source of confusion: your per-paycheck gross does not go up in 2026.

GS salaries are set on an annual basis. OPM defines biweekly pay as the annual rate divided by 26, regardless of how many paychecks fall in a calendar year. Your per-check amount stays identical.

What changes is that you receive that same check 27 times instead of 26. Your total gross earnings in calendar year 2026 will be approximately 1/26th higher than a 26-period year, because you get one more check at the same rate.

Here are the 2026 base pay biweekly amounts for common GS grades, using OPM-validated figures:

GS Grade	Step	Annual Base	Biweekly Base	5% TSP Match per Period
GS-7	1	$43,106	$1,658	$83
GS-7	5	$48,854	$1,879	$94
GS-9	1	$52,727	$2,028	$101
GS-9	5	$59,759	$2,298	$115
GS-11	1	$63,795	$2,454	$123
GS-11	5	$72,303	$2,781	$139
GS-12	1	$76,463	$2,941	$147
GS-12	5	$86,659	$3,333	$167
GS-13	1	$90,925	$3,497	$175
GS-13	5	$103,049	$3,963	$198
GS-14	1	$107,446	$4,132	$207
GS-14	5	$121,774	$4,684	$234

Base pay only. Add your locality percentage for actual gross. Federal income taxes, FERS employee contribution (0.8%-4.4% depending on entry date), and Medicare/OASDI reduce take-home further.

These base rates were audited against OPM's official 2026 salary tables in May 2026.

2026 Pay Period Calendar: Key Dates

The GSA 2026 payroll calendar shows the following schedule for the periods that matter most this year:

Pay Period	Period Covers	EFT Pay Date	Notes
PP01	Dec 28, 2025 - Jan 10, 2026	January 2, 2026	First check of 2026
PP02	Jan 11 - Jan 24, 2026	January 16, 2026	Second January check
PP03	Jan 25 - Feb 7, 2026	February 2, 2026	January 3-check month ends
PP15	Jul 12 - Jul 25, 2026	July 17, 2026	July 3-check month
PP26	Nov 29 - Dec 12, 2026	December 18, 2026	Second-to-last check
PP27	Dec 13 - Dec 26, 2026	December 31, 2026	The extra check

Three-paycheck months in 2026 are January and July for employees on the standard GS biweekly schedule.

What to Do With the December 31 Paycheck

Here are a few options for the December 31 check, roughly in order of financial return:

First, max out TSP if you have headroom. If you did not set your election at the 27-period rate and have not yet hit $24,500, raise your contribution for the final period to use whatever room remains. After December 31, the 2026 tax year closes and you cannot add retroactively.

Second, fund a Roth IRA for 2026. The IRA deadline is April 15, 2027, but earlier means more compounding time. The 2026 limit is $7,000 per person ($8,000 if 50 or older). Being enrolled in TSP does not disqualify you from a Roth IRA, though income phase-outs apply at higher salaries.

Third, build your emergency fund. Three to six months of expenses in liquid savings is the standard target. The FEHB-free paycheck is a clean source: no premium coming out, so the dollar lands in your account intact.

Fourth, pay down high-interest debt. Any balance above roughly 7% interest is a guaranteed return when you eliminate it. Credit cards and personal loans are the usual candidates.

If your TSP election is correct and your savings are solid, the 27th check is just a paycheck. The only action that is time-sensitive is verifying your TSP election before the year ends, not in December.

Calculate Your TSP Balance

Use the free TSP Growth Calculator to model what consistent contributions across all 27 periods add up to over a full career, including that December 31 agency match.

At 7% average annual growth, the $167 match a GS-12 loses by running out of contribution room at Period 26 grows to roughly $645 over 20 years. That is one pay period's worth of inattention.

Frequently Asked Questions

Does 2026 have 27 pay periods for federal employees?

Yes. The GSA 2026 federal payroll calendar confirms 27 biweekly pay periods. Pay Period 27 ends December 26, 2026, with the EFT direct deposit date on December 31, 2026. The 27-period year happens roughly every 11 years due to calendar-day accumulation.

How much should I contribute per pay period to max out TSP in 2026?

To hit the $24,500 elective deferral limit across 27 pay periods, set your election to $907.41 per period. For age 50+ total of $32,500: $1,203.70 per period. For ages 60-63 super catch-up total of $35,750: $1,324.07 per period. If you used the standard 26-period number of $942.31, you will exhaust the limit at Period 26 and lose the agency match on Period 27.

What happens to my FEHB deduction on the 27th paycheck?

Most agencies collect FEHB premiums across 26 pay periods. On Period 27 (December 31), no FEHB deduction is taken. Your check will be larger by the amount of your biweekly premium. Some agencies spread premiums across all 27 periods instead. Check with your agency payroll office if you are unsure which method your agency uses.

Will I earn extra annual leave in 2026?

Yes. Annual leave accrues each pay period. With 27 periods in 2026, you earn one additional accrual on top of the standard 26. That adds 4, 6, or 8 hours depending on your years of service. Sick leave accrues 4 hours per period for all employees, giving you 108 hours instead of the usual 104.

When does the 27th federal paycheck arrive in 2026?

The EFT direct deposit date for Pay Period 27 is December 31, 2026, per the GSA 2026 federal payroll calendar. The pay period itself covers December 13-26, 2026.

How often does a 27-pay-period year happen?

About every 11 years. The previous 27-pay-period year for federal employees was 2015. The next is expected around 2037. The cause is calendar drift: because 365 days does not divide evenly into 14-day cycles, an extra period accumulates over roughly a decade.

Related Resources

• TSP Growth Calculator: Project your TSP balance under different contribution scenarios
• 2026 TSP Contribution Limits: What Federal Employees Need to Know: Full breakdown of the $24,500 limit, catch-up rules, and spillover method
• FEHB Guide 2026: Compare health plan costs and understand how premiums are deducted
• Federal Leave Optimizer: Plan your annual leave strategy for the rest of 2026
• How to Read Your Federal Pay Stub 2026: Understand each line item on your biweekly earnings statement

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Sources:

• GSA 2026 Federal Payroll Calendar: Confirmed 27 pay periods; PP27 EFT Dec 31
• TSP.gov Bulletin 25-3: 2026 Contribution Limits: $24,500 regular; $8,000 catch-up; $11,250 super catch-up
• OPM: Annual Leave for Federal Employees: Leave accrual per period
• OPM: 2026 General Schedule Locality Pay Tables: Base pay rates (audited May 2026)
• NFC Pay Period Calendar 2026: Official NFC calendar