As of 2014, the number of work days per year in the United States varies between 260 and 262. A major reason for the variation is leap year, which can lead to an extra work day in a given year. Holidays also play a role in the variation.
Since 1985, the U.S. government has used the figure of 2,087 hours of work per year when performing payroll calculations. This figure uses an assumption of eight hours of work per day and accounts for the relative frequencies of calendar years with 2,080, 2,088 and 2,096 hours of work. Although employees often receive an annual salary, such as $90,000 per year, it can be useful to calculate an employee's hourly pay rate for financial and budget reasons.