2027 Paychecks in Calendar Year 2026
Tax Implications:
The 27th paycheck could result in insufficient income tax withholding for some employees.
KU Payroll Services staff cannot provide tax advice or recommendations.
Why would it matter since taxes are withheld from the 27th paycheck?
The State of Kansas and University of Kansas payroll systems follow federal guidelines for bi-weekly payroll calculations and calculate federal and state tax withholdings on an annualized basis using 26 pay periods. Accordingly, federal and state taxes for 2026 will be calculated based on 26 bi-weekly paychecks, even though 27 paychecks will be issued during the calendar year.
When will I know?
At the time you file your 2026 income tax return. Payroll Services staff are unable to provide any estimates of taxes.
How can I avoid owing tax?
KU Payroll Services staff cannot provide tax advice or recommendations.
Employees may wish to consult with a personal tax advisor to discuss the impact and determine if any changes are needed. Instructions to make changes to federal and/or state withholding elections are available on our website.
Free tax resources available to employees include:
- IRS Tax Withholding Estimator – This service is down until January 17th when it will reopen with 2026 rates and information.
- Kansas Tax Calculator
- If you work in a state other than Kansas, your state tax authority likely has a similar tool available on their website.
- Legal Services for Students - Students and international employees
- State of Kansas Employee Assistance Program – Benefits eligible employees