we can either opt for 21 or 26 pays here. i did the 21 pays my first two years and quickly realized that i couldnt save the money properly when summer came....so i do summer pay and have it disbursed over a year. i also teach summer school and give art lessons during the summer privately. art lessons make me about an extra $800 tax free and the summer school art i teach gets me about $2,000. all in all its not too bad.