Law firms that pay on a weekly or bi-weekly basis understand that every seven years they will have to plan for an extra payroll. The year in which it occurs is a function of their payroll schedule and the day of the week on which people get paid (since 365 divided by 7 days results in there being 52 of each day of the week in a year plus one extra day). But in a leap year (which 2008 is) there are two extra days doubling the risk for an extra payday. Fortunately, the extra days in 2008 fall on Tuesday and Wednesday which are not typical paydays. In 2004 the extra days were Thursday and Friday which are far more common paydays. But we can relax, since the next Thursday and Friday combination will not occur until 2032.