260 if you don't have vacation accrued. You also have to take holidays into account.
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52 weeks * 7 days per week = 364 days
52 weeks, 365 (and 1/4) days
A regular year is 52 weeks and 1 day. A leap year is 52 weeks and 2 days.
7 weeks X 7 days/week = 49 days 49 days< 52 days, therefore 52 days is "bigger"
Just under 4 years, as a year is 52 weeks and one day, while a leap year is 52 weeks and 2 days.