The date of the wage payment determines the year into which your wages fall for tax purposes. Most City employees are paid 26 times a year, where each two-week pay period includes 14 days during which wages were earned. If you worked the entire year, you actually worked more than that, usually by one more day. That additional day's pay will be reflected on the first payment for the following year and will be reflected in the following year's W-2. Every year there will be an overlap at the beginning and/or end of the year. To make up for these days in certain years there are 27 pay periods. This last occurred in 2004.