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When employees are paid every two weeks they are on a bi-weekly payroll. The actual day of payment is up to the employer. With a bi-weekly payroll, hours are generally calculated based on the last two weeks worked. An employee who worked a full two weeks will generally be paid for 80 regular hours. Salaried employees on a bi-weekly payroll are paid the same amount every two weeks. Taxes are computed on a bi-weekly basis, and are deducted from the employee's check based on two weeks of pay. The employer's federal and state taxes are paid every two weeks as well.
Examples of pay periods are weekly, bi-weekly, semi-monthly, and monthly. A weekly pay period results in 52 paychecks in a year. Hourly employees are often paid weekly. Sometimes these employees are paid a week in arrears. That is, they record and turn in their time sheets at the end of one week and are paid for that time a week later. This gives the payroll clerk time to calculate pay for these employees. A bi-weekly (every other week) pay period results in 26 paychecks in a year. Some hourly employees are paid bi-weekly, and some salaried employees are too. A semi-monthly (twice a month) pay period results in 24 paychecks in a year. Usually, salaried employees are paid semi-monthly.