Roughly,
earth to moon = 384 403 km
earth to sun = 150 000 000 km
Earth mass 5.9742 × 10^24 kilograms
Moon 7.36 × 10^22 kilograms
centre of mass is .'. = 384,403 * M/(M+E) from Earth
= 4678 km from centre of the Earth
Worst case is when the Earth is furthest from sun (moon closest) and r -> r + 4678 km (lol)
so where r = normally (on average) 150 000 000 km,
from Kepler #3,
T' = T * (r'/r)^3/2
= 365 * (150,004,678/150,000,000) ^3/2
=365.01707510616413248734767419157 days
(assumed a typical year is exactly 365 days)
so maximum difference is about 0.01707510616413248734767419157 of a day, per year.
= 24 minutes 35 seconds (not much)
minimum = 0 seconds
(p.s. I don't think tidal effects make any difference whatsoever, though I'm not absolutely certain of that.)
cheers, Yellow Taxi
good question
edit: corrected Earth to moon distance