The Virginian-Pilot
                            THE VIRGINIAN-PILOT  
              Copyright (c) 1996, Landmark Communications, Inc.

DATE: Thursday, February 29, 1996            TAG: 9602290440
SECTION: BUSINESS                 PAGE: D1   EDITION: FINAL 
SOURCE: BY LON WAGNER, STAFF WRITER 
                                             LENGTH: Medium:   52 lines

WORKERS HAVE 2 REASONS TO LEAP TODAY

February 29 comes around only once every four years. And for many workers, this Leap Day provides two reasons to celebrate.

First, today is officially International Underlings Day, as proclaimed by Peter Morris of British Columbia.

Twelve years ago, Morris griped that average workers have no designated day - unlike bosses and secretaries - and nominated Feb. 29 as underlings day. How appropriate that in three out of four years the day doesn't even exist.

And, here comes the bonus, this Leap Day lands on a Thursday, a day when many employers pay their workers. That means, miracle of miracles, that some workers will receive their third paycheck of the month today even though it's a short month.

About a quarter of the clients of Information Management Services Inc., a Virginia Beach payroll firm, gets paid on Thursday and about half of those will get paid today, says Laura Forch, marketing director.

It's complications like these that keep payroll companies busy.

``Doing payroll's a pain, it's time consuming, that's why we stay in business,'' Forch said. ``Most people pay every other week, because if they use a service, it's cheaper.''

So, how often does a February have three pay days? Ask J.P. Morgan, an associate professor of mathematics and statistics at Old Dominion University.

``Other adjustments have to be made,'' Morgan says, since there are Leap Centuries, in addition to Leap Days. ``The year 2000 we are going to have a Leap Day. We didn't have one in 1700, 1800 or 1900.''

According to one person's interpretation of a ``perpetual Gregorian Calendar,'' the last time there were five Thursdays in a February was 1968 and the next time it will happen is 2024.

For you Friday paycheck folks, the last time there were five Fridays in a February was 1980 and the next time will be 2036.

If you're one of the lucky ones to get paid three times this month, head into work today, get your paycheck, tell the boss it's International Underlings Day and see if he tells you to go home.

If that doesn't work, remind him that, according to folklore author Donald Dossey, until 300 years ago no official business was conducted on February 29 because the day wasn't considered to have occurred and transactions wouldn't hold up. ILLUSTRATION: Color graphic by Ken Wright/The Virginian-Pilot

KEYWORDS: LEAP YEAR by CNB