Independent payroll-schedule reference · Updated July 2026 Methodology · Submit a correction
Glossary term

Salary

Fixed annual compensation in equal installments.

Definition

Salary is a fixed annual compensation amount paid to an employee in equal installments according to the employer's pay frequency. A $78,000 salary on a biweekly schedule produces $3,000 per paycheck (78,000 ÷ 26); the same salary on semimonthly produces $3,250 per paycheck (78,000 ÷ 24). Salaried compensation is the dominant model for professional, managerial, and white-collar roles. Salary is independent of hours worked for exempt employees: working 35 hours one week and 50 the next still produces the same paycheck.

Example

A $96,000 salary on semimonthly = $4,000 per paycheck × 24 paychecks.

Related terms

  • Pay period — The recurring window of time covered by a single paycheck.
  • Pay frequency — How often paychecks are issued.
  • Payday — The calendar day wages are deposited.
  • In arrears — Wages paid after the pay period ends.
  • Biweekly — Every other week — 26 paychecks per year.
  • Semimonthly — Twice per month on fixed dates — 24 paychecks per year.

See also