Bi monthly pay cadence is not the same as bi weekly pay cadence. Typically pay is weekly, bi weekly, bi monthly or monthly (there can be others). If you want bi weekly - take a salary / 26 (52 weeks in a year divided by 2 = 26 pay periods) If you want bi monthly - take a salary / 24 (12 months in a year time 2 checks = 24 pay periods) More on reddit.com

Biweekly pay multiplied by 26 will give you the yearly salary. More on reddit.com

First, you're incorrect on getting to the taxable wages. The $48,000 would be gross wages and taxes withheld on that $48,000 less the standard deduction unless there are other non-taxable deductions such as 401(k) elections. The 7.65% FICA is not a deduction to gross wages. It's a tax on the gross wages that gets deducted from the gross pay, but the federal income tax is also taxed on the $48,000 less the standard deduction. So, her taxable income would be $48,000 - $13,850 = $34,150. That means that $11,000 is taxed at 10% ($1,100) and the remaining $23,150 is taxed at 12% ($2,778). Her total tax bill would be $3,878. For 26 pay periods, she'd be looking at $1,846.15 - $141.23 (FICA) - $149.15 (Fed Inc. Tax) = $1,555.77 for each check. Seems she's right in line with having to owe nothing and getting no refund. More on reddit.com

If you are paid 26 times per year, that means that two months each year, you receive three paychecks. You have identified one way to account for this - you can determine your average income per month by dividing your annual pay by 12. If that number isn't useful to you because you need to be more specific to your cash-flow, then you should budget each month based on the number of paychecks you will receive. More on reddit.com