diff --git a/app/Jobs/CheckYearPeriod.php b/app/Jobs/CheckYearPeriod.php
new file mode 100644
index 0000000..b6b4d01
--- /dev/null
+++ b/app/Jobs/CheckYearPeriod.php
@@ -0,0 +1,48 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Toby\Jobs;
+
+use Illuminate\Bus\Queueable;
+use Illuminate\Contracts\Queue\ShouldQueue;
+use Illuminate\Foundation\Bus\Dispatchable;
+use Illuminate\Queue\InteractsWithQueue;
+use Illuminate\Queue\SerializesModels;
+use Illuminate\Support\Carbon;
+use Toby\Models\YearPeriod;
+
+class CheckYearPeriod implements ShouldQueue
+{
+    use Dispatchable;
+    use InteractsWithQueue;
+    use Queueable;
+    use SerializesModels;
+
+    public function handle(): void
+    {
+        $currentYearPeriod = YearPeriod::current();
+
+        if ($currentYearPeriod === null) {
+            $this->createCurrentYearPeriod();
+        }
+
+        if (YearPeriod::query()->max("year") === Carbon::now()->year) {
+            $this->createNextYearPeriod();
+        }
+    }
+
+    protected function createCurrentYearPeriod(): void
+    {
+        YearPeriod::query()->create([
+            "year" => Carbon::now()->year,
+        ]);
+    }
+
+    protected function createNextYearPeriod(): void
+    {
+        YearPeriod::query()->create([
+            "year" => Carbon::now()->year + 1,
+        ]);
+    }
+}
diff --git a/app/Models/YearPeriod.php b/app/Models/YearPeriod.php
new file mode 100644
index 0000000..bcf2096
--- /dev/null
+++ b/app/Models/YearPeriod.php
@@ -0,0 +1,30 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Toby\Models;
+
+use Carbon\Carbon;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+
+/**
+ * @property int $id
+ * @property int $year
+ */
+class YearPeriod extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        "year",
+    ];
+
+    public static function current(): ?static
+    {
+        /** @var YearPeriod $year */
+        $year = static::query()->where("year", Carbon::now()->year)->first();
+
+        return $year;
+    }
+}
diff --git a/database/factories/YearPeriodFactory.php b/database/factories/YearPeriodFactory.php
new file mode 100644
index 0000000..2437dd3
--- /dev/null
+++ b/database/factories/YearPeriodFactory.php
@@ -0,0 +1,17 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Database\Factories;
+
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+class YearPeriodFactory extends Factory
+{
+    public function definition(): array
+    {
+        return [
+            "year" => $this->faker->unique()->year,
+        ];
+    }
+}
diff --git a/database/migrations/2022_01_19_093320_create_year_periods_table.php b/database/migrations/2022_01_19_093320_create_year_periods_table.php
new file mode 100644
index 0000000..bb7f105
--- /dev/null
+++ b/database/migrations/2022_01_19_093320_create_year_periods_table.php
@@ -0,0 +1,23 @@
+<?php
+
+declare(strict_types=1);
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class() extends Migration {
+    public function up(): void
+    {
+        Schema::create("year_periods", function (Blueprint $table): void {
+            $table->id();
+            $table->integer("year")->unique()->index();
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists("year_periods");
+    }
+};
diff --git a/database/seeders/DatabaseSeeder.php b/database/seeders/DatabaseSeeder.php
index 1649f4a..fa7a8d7 100644
--- a/database/seeders/DatabaseSeeder.php
+++ b/database/seeders/DatabaseSeeder.php
@@ -5,12 +5,21 @@ declare(strict_types=1);
 namespace Database\Seeders;
 
 use Illuminate\Database\Seeder;
+use Illuminate\Support\Carbon;
 use Toby\Models\User;
+use Toby\Models\YearPeriod;
 
 class DatabaseSeeder extends Seeder
 {
     public function run(): void
     {
         User::factory(10)->create();
+
+        YearPeriod::factory([
+            "year" => Carbon::now()->year,
+        ])->create();
+        YearPeriod::factory([
+            "year" => Carbon::now()->year + 1,
+        ])->create();
     }
 }
diff --git a/tests/Unit/CheckYearPeriodTest.php b/tests/Unit/CheckYearPeriodTest.php
new file mode 100644
index 0000000..a2dda59
--- /dev/null
+++ b/tests/Unit/CheckYearPeriodTest.php
@@ -0,0 +1,105 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Tests\Unit;
+
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Carbon;
+use Tests\TestCase;
+use Toby\Jobs\CheckYearPeriod;
+use Toby\Models\YearPeriod;
+
+class CheckYearPeriodTest extends TestCase
+{
+    use RefreshDatabase;
+
+    public function testYearPeriodsAreCreatedWhenDontExist(): void
+    {
+        $now = Carbon::now();
+
+        Carbon::setTestNow($now);
+
+        CheckYearPeriod::dispatchSync();
+
+        $this->assertDatabaseCount("year_periods", 2);
+
+        $this->assertDatabaseHas("year_periods", [
+            "year" => $now->year,
+        ]);
+
+        $this->assertDatabaseHas("year_periods", [
+            "year" => $now->year + 1,
+        ]);
+    }
+
+    public function testCurrentYearPeriodIsCreatedWhenDoesntExist(): void
+    {
+        $now = Carbon::now();
+        Carbon::setTestNow($now);
+
+        $this->assertDatabaseMissing("year_periods", [
+            "year" => $now->year,
+        ]);
+
+        CheckYearPeriod::dispatchSync();
+
+        $this->assertDatabaseHas("year_periods", [
+            "year" => $now->year,
+        ]);
+    }
+
+    public function testNextYearPeriodIsCreatedWhenDoesntExist(): void
+    {
+        $now = Carbon::now();
+        Carbon::setTestNow($now);
+
+        YearPeriod::factory([
+            "year" => $now->year,
+        ]);
+
+        $this->assertDatabaseMissing("year_periods", [
+            "year" => $now->year + 1,
+        ]);
+
+        CheckYearPeriod::dispatchSync();
+
+        $this->assertDatabaseHas("year_periods", [
+            "year" => $now->year + 1,
+        ]);
+    }
+
+    public function testYearPeriodsAreNotCreatedWhenExists(): void
+    {
+        $now = Carbon::now();
+        Carbon::setTestNow($now);
+
+        YearPeriod::factory([
+            "year" => $now->year,
+        ])->create();
+        YearPeriod::factory([
+            "year" => $now->year + 1,
+        ])->create();
+
+        $this->assertDatabaseCount("year_periods", 2);
+
+        CheckYearPeriod::dispatchSync();
+
+        $this->assertDatabaseCount("year_periods", 2);
+    }
+
+    public function testYearPeriodsAreNotDuplicatedWhenJobCalledMultipleTimes(): void
+    {
+        $now = Carbon::now();
+        Carbon::setTestNow($now);
+
+        CheckYearPeriod::dispatchSync();
+        $this->assertDatabaseCount("year_periods", 2);
+
+        CheckYearPeriod::dispatchSync();
+        CheckYearPeriod::dispatchSync();
+        CheckYearPeriod::dispatchSync();
+
+        $this->assertDatabaseCount("year_periods", 2);
+    }
+}
diff --git a/tests/Unit/ExampleTest.php b/tests/Unit/ExampleTest.php
deleted file mode 100644
index b98aaab..0000000
--- a/tests/Unit/ExampleTest.php
+++ /dev/null
@@ -1,15 +0,0 @@
-<?php
-
-declare(strict_types=1);
-
-namespace Tests\Unit;
-
-use PHPUnit\Framework\TestCase;
-
-class ExampleTest extends TestCase
-{
-    public function testExample(): void
-    {
-        $this->assertTrue(true);
-    }
-}