2026 and 2027 Payroll Calendar and Deadlines

⚠️ Published holiday deadlines take precedence; see Toku: 2026 End-of-Year Payroll & Payment Guide.

📘 For employees and organization administrators on Toku. Last updated October 19, 2026.

Stay on top of your payroll schedule with Toku's 2026 and 2027 calendars showing standard payment dates and submission deadlines. Actual cutoffs can vary by country and by organization - see Compensation changes - timing, approvals, and what employees see or confirm with your Toku Customer Success contact before relying on a specific date.

November and December 2026 holiday deadlines

📅 Because of the holidays, November and December deadlines are earlier than usual for monthly payroll countries. These dates replace the standard 10th submission and 14th funding deadlines for those two months. Semi-monthly payroll (United States, Canada, Brazil and the Philippines) follows the semi-monthly calendar below for payroll changes. However, any December payment that needs pre-funding, such as a bonus, must have its pre-funding received by December 8, including in semi-monthly countries.

November

• Friday, November 6: Submit all November payroll changes.

• Wednesday, November 11: Contractors submit November invoices.

• Friday, November 13: Admins approve contractor invoices. Any required EOR bonus or additional compensation pre-funding must be received by Toku.

• Tuesday, November 17: Toku sends November contractor pre-funding invoices.

• Thursday, November 19, 10:00 a.m. Eastern: Payroll review due, for payroll-only clients with payroll review.

• Tuesday, November 24: Contractor pre-funding must be received and cleared by Toku.

• Monday, November 30: Contractor payout. Employees follow their usual November pay date. December

• Tuesday, December 1: Submit and approve all December payroll changes, including year-end token bonuses.

• Wednesday, December 2: Contractors submit December invoices.

• Friday, December 4: Admins approve contractor invoices. Toku sends required December employee pre-funding invoices by this date.

• Tuesday, December 8: All EOR pre-funding must be received by Toku. This includes bonuses and other payments needing pre-funding in semi-monthly countries.

• Tuesday, December 8: Toku sends December contractor pre-funding invoices by this date.

• Friday, December 11, 10:00 a.m. Eastern: Payroll review due, for payroll-only clients with payroll review.

• Wednesday, December 16: Contractor pre-funding must be received and cleared by Toku.

• Monday, December 21: December salaries are sent for monthly payroll countries. Pay can arrive from December 21 and will land no later than December 31.

• December 23 - 31: December contractor payments arrive, subject to the submission, approval, and funding deadlines being met. Changes submitted after a deadline move to the next eligible payroll cycle. Email [email protected] if you have a time-sensitive question.

Token Grant Administration (TGA) December distributions

If you have a token distribution scheduled to fall in December, we will likely move that distribution to Monday, January 4, 2027 so it lands in the new tax year.

If you would prefer the distribution to be completed sooner, everything for that distribution must be finalized by Tuesday, December 1, and the distribution date will be moved earlier to align with our December cutoffs.

We will announce this to all TGA clients in your shared Slack channel with Toku. If you have any questions, ping us there or email [email protected] and we will be happy to help.

Employee pre-funding deadlines

These requirements apply to EOR, PEO, and payroll-only employee payrolls. Contractor invoice and funding deadlines are separate. For November and December 2026, monthly payroll countries follow the holiday deadlines above instead.

• Submit by the 10th: Enter complete payroll changes and the payment details needed for invoicing in Toku by the 10th of the month for consideration in that month's payroll.
• Invoice on the 11th or next business day: Toku reviews changes submitted by the 10th and sends admins the required pre-funding invoices on the 11th, or the next business day.
• Funds received by the 14th: Toku must receive and clear the full required pre-funding by the 14th of the month. Initiating a transfer or sending proof of payment is not sufficient. Allow time for banking and clearance.
• Both deadlines must be met: An on-time submission alone does not secure the payroll cycle. If required funding clears after the 14th, the additional payment moves to the next eligible regular payroll cycle. An off-cycle request requires separate confirmation and may carry fees. These dates apply whenever employee pre-funding is required, including bonuses, other additional compensation, and termination or severance payments. Additional employee payments over $5,000 USD require pre-funding. The platform's documented review hold starts at $5,000 USD or more; a hold is not confirmation of funding or payroll inclusion. Toku Billing confirms the funding requirement for a held entry.

For semi-monthly payrolls or earlier paydays, the applicable earlier payroll and processing cutoffs still apply. In December 2026, pre-funding for semi-monthly payrolls must be received by December 8. The 10th/14th deadlines do not guarantee a mid-month payment or extend an earlier cutoff. Plan transfers around weekends and holidays so funds clear by the 14th.

How to read the calendar: The tables below show standard payroll-change cutoffs. For employee changes requiring pre-funding, a later table date or weekend adjustment does not extend the 10th submission / 14th cleared-funds deadlines. Earlier cycle cutoffs still apply.

Employee termination deadlines

• Submit the request in Toku at least 14 calendar days before the proposed termination date. Longer contractual, statutory, consultation, or payroll requirements still apply.
• For monthly payroll countries, submit payroll changes by the 10th and finalize all termination details no later than the 20th for consideration in that month's payroll. There are no exceptions to the 20th finalization deadline.
• When pre-funding is required, submit the change and payment details needed for invoicing by the 10th and ensure full funds are received and cleared by the 14th. The 20th finalization deadline does not extend either deadline. Plan large severance and other termination payments early enough to meet all three dates.
• A request is not finalized while the termination date, garden leave, PTO, severance, or payment terms remain under negotiation.
• The United States, Canada, the Philippines, and Brazil use semi-monthly cycles. Follow the applicable earlier cutoff in the semi-monthly calendar below. The 10th/14th funding requirements do not extend an earlier cycle deadline.
• Late changes or funding move discretionary additional payments to the next eligible regular payroll cycle. An off-cycle payroll requires Toku confirmation, starts at $49 USD per person, may cost more by country, and requires at least four business days of processing time.
• Statutory final-payment obligations continue to be handled according to local law; clients remain responsible for the associated costs. A missed funding deadline does not change those obligations.

2026 Semi-Monthly Payroll (US, Canada, Brazil and the Philippines)

Employees in the United States, Canada, Brazil and the Philippines are paid on the 15th and last day of each month. Under Toku's standard timeline, submit compensation changes at least 7 days before each payday - treat the dates below as a default guide, since your organization's or country's actual cutoff may differ. If a payday falls on a weekend or holiday, payment is processed on the prior business day.

2026 Monthly Payroll (Global)

Employees in every country other than the United States, Canada, Brazil and the Philippines are paid on the last day of each month. Under Toku's standard timeline, submit compensation changes by the 10th of each month (November and December 2026 have earlier holiday deadlines, shown above) - treat this as a default guide, since your organization's or country's actual cutoff may differ. If the 10th falls on a weekend, the deadline moves to the next business day. Paydays work the other way: if a payday falls on a weekend or holiday, payment is processed on the prior business day.

2027 Payroll Calendar

📅 November and December 2027: earlier deadlines, dates TBD. Payroll-change cutoffs, contractor invoice submission and approval deadlines, pre-funding deadlines, any payroll-review deadlines, and payout dates for November and December 2027 are TBD. We will confirm and publish the year-end schedule around September - October 2027. Earlier holiday cutoffs will apply; do not use the standard monthly deadlines or the 2026 holiday dates to plan these payments.

The January - October tables follow the same standard calculation rules as the 2026 calendar and include weekend adjustments. Country-specific public and banking holidays may move paydays and related cutoffs earlier. Treat these dates as a default guide and confirm any country- or organization-specific dates with your Toku Customer Success contact.

Semi-Monthly Payroll (US, Canada, Brazil and the Philippines)

Standard paydays are the 15th and last day of each month, moved to the prior business day when needed. Payroll changes are due at least seven calendar days before each payday. November and December dates remain TBD pending the year-end schedule.

Monthly Payroll (Global)

For all other countries, standard payroll changes are due by the 10th, moved to the next business day if the 10th falls on a weekend. Standard payday is the last day of the month, moved to the prior business day when needed. November and December will have earlier holiday cutoffs, with cutoff and payout dates TBD.

Pre-funding still has separate deadlines: For January - October, employee changes requiring pre-funding must be submitted by the 10th, with required funds received and cleared by the 14th. A later table date or weekend adjustment does not extend those deadlines, and earlier cycle cutoffs still apply. November and December 2027 pre-funding dates are TBD and will be included in the year-end schedule.

Good to know

• Pay Frequency is set from the person's country (semi-monthly for the United States, Canada, Brazil and the Philippines; monthly everywhere else) and cannot be edited. It is shown read-only on the profile, and no admin or employee can change it.
• A profile shows the pay frequency stored on that person's record. The stored value is refreshed the next time the record is updated with a country on it, so a profile that disagrees with the list above has not been updated since. Email [email protected] if you see one.
• Weekends and public holidays do not change your payday - payments are automatically moved to the prior business day.
• To avoid delays, submit changes during business hours on the deadline date, not after.

Still stuck?

You can email [email protected] or [email protected] to reach our support team. Please include your email address, organization name, and a description of what happened. Screenshots and videos are always welcome to speed up the troubleshooting process. Feel free to reach out any time for further assistance.