How do you determine the biweekly factor for leap year and
non-leap year?
Normally, there are 26 pay periods during a calendar year. Due to the idiosyncrasies in the
calendar and the state's payroll cycle, State employees occasionally receive 27 paychecks in a
calendar year instead of 26. When this occurs, the employee's gross annual earnings will be
higher than the annual salary.
The multiplication factor that is used to determine a biweekly salary is calculated by dividing the
number of days in a pay period by the number of days in the year (14/365 = .038356).
Time Period
Annual Salary
Multiply Factor
Biweekly Salary
Dec. 25, 2014 – Jan. 7, 2015
$60,687
.038356
$2,327.71
The fiscal year of April 1, 2015 – March 31, 2016 contains an extra day and, therefore, we are to
use the leap year multiplication factor to determine the biweekly earnings.
Whenever there is a leap year, this factor changes to accommodate the extra day (14/366 =
.038251).
Time Period
Annual Salary
Multiply Factor
Biweekly Salary
April. 2, 2015 – April. 15, 2015
$60,687
.038251
$2,321.34
Note
Since the biweekly period of 14 calendar days contains 10 work days for most employees,
computation for services of less than a full biweekly period on a calendar-day basis would
result in many inequities. Therefore, payment for salary for less than a full biweekly period
is computed on the basis of a work-day rate, which is determined by dividing the biweekly rate
by 10.