An employee is paid bi-weekly. How many regular pay periods are generally processed in one calendar year?

A bi-weekly pay frequency means employees are paid every two weeks. Since there are 52 weeks in a calendar year, the number of pay periods is calculated by dividing the total weeks by the pay frequency (52 weeks / 2 weeks per pay period). This results in 26 regular pay periods annually. Some years may have an extra pay day depending on the calendar, but 26 is the standard number used for calculations and general processing.

A. 12 pay periods correspond to a monthly pay frequency, where employees are paid once per month.

B. 24 pay periods correspond to a semi-monthly pay frequency, where employees are paid twice per month.

D. 52 pay periods correspond to a weekly pay frequency, where employees are paid every week.

1. National Payroll Institute. (n.d.). Payroll Fundamentals 1. Chapter 2: Payroll Objectives and Stakeholders, Section on Pay Frequencies.

2. Canada Revenue Agency. (2023). T4001 Employers' Guide - Payroll Deductions and Remittances. Chapter 2: Employer's responsibilities, Section on Calculating deductions.