Law 2

By how much is the solar year longer than the lunar year? By approximately 11 days. Therefore, when this excess accumulates to around 30 days, or a little less, or a little more, a month is added and the year is made to have 13 months - which is called a "pregnant" year. [This is done] because it is impossible to have a year of 12 months and some days, as it is said: "for the months of the year" - you count the months of the year, but not the days of the year.[6]

[6] Megilla 5a; Nazir 7a