How to calculate redundancy payments. Time for which severance pay is paid

The employee's entitlement upon dismissal from the enterprise is calculated based on the payment for work in this organization and the reasons for dismissal.

Depending on the reason for dismissal, benefits may be due in two months or two weeks. The reasons for dismissal may be the following:

• Liquidation of the enterprise.
• Reduction in the number or staff of an organization.
• Refusal to transfer to another job, or the employer does not have the appropriate job.
• Conscription into military service or assignment to alternative civilian service.
• Reinstatement of an employee who previously performed this work.
• Refusal to transfer to work in another location together with the employer.
• Recognition of an employee as completely incapable of work in accordance with a medical report.
• Refusal to continue working due to a change in the terms of the employment contract determined by the parties.

In the first two cases, the employee is entitled to a month's benefit, while in other cases, the benefit is paid for 2 weeks.

According to , severance pay is assigned in the amount of the employee’s average salary for the period of his employment in the organization.

The general calculation of average earnings for severance pay is carried out using the formula:

Average monthly salary = sum of all earnings ÷ number of months of work

How to use the calculator

In order to produce calculation of severance pay in case of staff reduction and other circumstances, it is necessary to perform a number of actions:

• In the first column of the calculator, you must select the reason for dismissal. The first two reasons are strikingly different from the latter, since they reflect circumstances that do not depend on the will of the employee himself.
• The second column of the calculator is necessary to indicate the full salary for the month. The salary is indicated as established in the employment agreement, that is, before taxes.
• The third column is intended for entering data on the total number of days worked. Since the law sets restrictions on this value, the calculator will not use values ​​that contradict the Labor Code of the Russian Federation. More detailed information about the reasons for using the indicator and the established restrictions appears if you hover over the “question mark”. A hint will help guide those who do not know how to correctly calculate the total number of days.
• The fourth column requires entering an indicator showing how many days a week this employee worked. For natural reasons, this indicator can't be more than seven.
• By clicking the “Calculate” button, the calculator will display the amount of severance pay and the reasons for assigning this particular amount. If you need to enter other indicators, you can either reset the data using the “Clear” button or simply enter new values.

It should be noted that the result is relative: in each specific case, both the size of the wage fund and the number of days actually worked may differ monthly. The accounting calculation is more complex, but differs only slightly from that shown in the calculator.

Example of calculating severance pay

Two comrades worked in the same company, which decided to reduce the staff of loaders. The first one was laid off, and they decided to transfer the second one to the second branch of the company, located in another region. The citizen refused such an offer, and therefore it was also decided to terminate the employment contract with him.

Thus, the first one will be fired under an article related to staff reduction (second point). This reason entitles you to receive severance pay. in four weeks. The employee’s salary in the first 2 months was 20,000 and 25,000 rubles, in the remaining months - 30 thousand rubles, was worked for a full year, so the calculation is as follows:

VP = (20000 + 25000 + 10 * 30000) / 12

This way he will receive 28750 rubles, not counting wages accrued at the time of dismissal.

His friend, who worked for six months and received 25,000 rubles in the first month, and in the rest 35,000 rubles, will receive a completely different payment:

VP = (25000 + 2 * 35000) / 12 /2(since I only receive benefits for two weeks)

As a result, he will become the owner of a severance pay in the amount of 7917 rubles. From the calculations it is clear that the reason for dismissal, the amount of wages and the total number of months worked are directly proportional to the final value. If the second employee had been dismissed under a different article, for example, having served in the army, he would have received a similar amount of payment.

What will be the payment terms for dismissal by agreement of the parties?

Release from duties dates back to the last working day.

After this, the employer must release all delayed or not yet paid wages. Severance pay and other payments are assigned, the calculation of which and the terms are established by the Labor Code.

Here is a list of the main transfers handed out to the dismissed person:

1. Earnings for the time worked, including the last month.
2. Compensation for unused vacations.
3. Severance pay at rates determined by law for each category of workers.

Salary

Issued to all those resigning according to the requirements of Art. 140 of the Labor Code of the Russian Federation, money is handed over without delay.

Labor Code of the Russian Federation, Article 140. Payment terms upon dismissal

Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.
In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article.

The person being dismissed is given money for real working days of the last month of work: the basic salary with additional charges that are accepted by the structures of the organization itself.

Vacation compensation

Provided taking into account all vacation periods not claimed during the entire period of work. Those precedents are excluded when the services of an employee are refused due to guilty actions on his part.

REFERENCE: If the dismissal occurs during vacation, then the day of dismissal is the last day of vacation. Those who fall ill during their vacation are additionally paid all the required compensation for temporary disability without extending their vacation for the duration of their illness.

According to the law, the employer is obliged to provide vacation at least once every 2 consecutive years. If this rule has been violated, the employer must justify its actions. The grounds include a written statement from the employee requesting that the vacation period be postponed to subsequent years.

The number of days paid upon dismissal is calculated taking into account the months of the year worked. The day of vacation assignment is determined relative to the day of employment.

If an employee does not work the time required for vacation assignment, then the payment is calculated in proportion to the actual workdays.

In this case, a partially worked month is not taken into account if the number of working days in it was less than 1/2; if more, then the calculations are carried out entirely for the month.

Severance pay

If the contract is terminated by agreement, payment is not considered obligatory and is transferred only when the agreement provided for a price indicating the amount. In practice, the following methods are implemented:

• a fixed amount is established;
• the amount of severance pay upon dismissal by agreement of the parties is calculated relative to the salary for the position;
• is determined based on the salary for the period after dismissal specified in the agreement.

The purpose and size are determined by acts drawn up by the internal structures of the organization.

Calculation of severance pay upon dismissal by agreement of the parties

For an employee, dismissal by agreement may be a good option, since it provides monetary compensation. Knowing the features and nuances of calculations will help avoid many misunderstandings. So, how to correctly calculate the amount of payment upon dismissal by agreement of the parties?

For unused vacation

The amount of compensation paid is calculated using formulas. Two formulas are used: for those who have worked for less than 11 months and for those who have worked for a year or more.

IMPORTANT: When calculating the amount of compensation upon dismissal by agreement of the parties, please note: the minimum duration of the vacation period is 28 days, but in some cases a different period may be assigned. If vacation time is partially used, compensation is calculated taking into account only unused days. If less than 11 months have been worked, then the calculation is carried out in proportion to the days worked.

When dismissal occurs by agreement of the parties with payment of compensation, how to calculate its amount? The formula used for this is:

KD = EO / 12 x OM - IO

For those who have worked for 12 months or more, the calculation is made in two stages:

1. First, compensation is calculated for full allotted but unused vacation for all years worked.
2. The amount for vacation that must be assigned to the employee for a partially worked year is added to the calculations. This amount is calculated using the above formula.

For the period worked

When calculating severance payments, accountants often have to withdraw wages for a month not fully worked. The amount is determined by the Labor Code of the Russian Federation; upon dismissal, by agreement of the parties, only fully worked days are taken into account.

The following formula is used:

ZP = MZ/RDM x RD

• ZP - earnings for the period;
• MZ - monthly earnings;
• RDM - working days of the month;
• RD - days worked.

SZ for calculating severance pay

P = SDZ * RD

• SDZ - average daily salary;
• RD - number of days worked.

In the example of calculating severance pay upon dismissal by agreement of the parties, the average daily salary is the ratio of total earnings for the estimated time (ZP) to the indicator of days worked for the same time (RD). To calculate the average daily salary, the formula is used:

SDZ = ZP / RD

IMPORTANT: When calculating severance pay, social benefits are not taken into account; The calculation of severance pay upon dismissal by agreement of the parties is not affected by the type of remuneration.

What else is paid?

In addition to the basic payments due, enterprises provide resigning workers with additional compensation:

What fees and taxes are withheld?

According to Art. 217 of the Tax Code of the Russian Federation, accruals are not subject to taxation if their amount does not exceed 3 months’ salaries. In other cases, the fee is 13% of the excess amount.

For workers in the Far North, taxation applies to an amount exceeding 6 months' salary.

ATTENTION: The leaders of an organization can order the payment of money to an employee by showing their personal will, not based on the provisions of the adopted legislation.

There are discrepancies regarding the taxation of these amounts: the Federal Tax Service provides for the collection of taxes on the entire amount, while the Tax Code of the Russian Federation proposes to make calculations taking into account a 3- and 6-month period.

When calculating income taxes, all benefit payments made by the organization are taken into account when establishing the basic fee amount.

Severance pay calculated in accordance with the Labor Code is exempt from the insurance premium.

Insurance is calculated if:

• the payment is accrued personally by the employer;
• if the amount exceeds the limit determined by law, an accrual is assigned to the excess.

Calculation of the amount for the second and subsequent months

The average salary is provided to the employee for the next 2 months. From the amount paid, funds equal to the amount of severance pay are deducted.

Sometimes, after dismissal, an employee may have a special situation in which he will be provided with funds for 3 months.

This is possible when an employee registered with the employment exchange within a two-week period, but a job was not found for him. In this case, actions must be documented.

To make payments for these payments, a work book and documentation from the employment center are required. To calculate the DW, days worked during the annual period (DW) are taken.

If the employee does not agree with the amount of cash accrual

REFERENCE: When, on the day on which the settlement is scheduled, there is a disagreement between the organization and the employee regarding the amount of the payment, the employer issues an undisputed amount on the day following the day the request for settlement is submitted.

Sometimes there is no way to easily calculate the amounts. If the work was carried out in shifts, then it is necessary to take into account the number of shifts and hours in them. Benefits and compensation are intended to support the employee until he finds a new job.

Severance pay upon layoffis a compensation payment from an enterprise to an employee. The calculation of severance pay in the event of a layoff, as well as other compensation payments, is based on the employee’s average salary, and due to some features of its calculation, the employee may lose part of the money allotted to him.

What is considered redundancy and how does it happen?

Staff reduction is a measure taken by the management of an organization to optimize its labor costs. Staff reduction may be associated with a reduction in the volume of activities or optimization of the staff structure. It is also possible that layoffs are associated with the termination of the entrepreneur’s activities or the liquidation of a legal entity.

That is why the Labor Code of the Russian Federation provides for 2 options for dismissal that correspond to the concept of staff reduction: reduction in headcount (staff) and complete liquidation of the business with the dismissal of all employees. Both categories of layoffs have equal guarantees regarding the payment of severance pay.

IMPORTANT! Before dismissal due to staff reduction, the employer must: offer employee all available vacancies in the company.

Employees dismissed due to the liquidation of an organization, termination of the activities of an individual entrepreneur or staff reduction warn no later than 2 months before dismissal.

IMPORTANT! From written consent The employer has the right to dismiss the employee before a two-month period has passed from the date of notification of the impending dismissal.

On the last working day, the employer makes calculations, pays the employee wages for the time worked, compensation (if any) for unused vacation and severance pay in case of layoff, the amount of which is determined in accordance with the law or specified in the labor (collective) agreement.

Calculation of severance pay for staff reduction in 2016-2017

Severance pay to employees for whom the employer is the main workplace is paid in the event of layoffs in an amount equal to one average monthly salary. Employees employed on a part-time basis are not paid severance pay upon layoff, since they do not lose their main job.

Average monthly earnings are calculated in accordance with the legislation of the Russian Federation. Issues of its calculation are regulated by the Regulations on the specifics of the procedure for calculating average wages, which was approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

According to this provision, the average monthly earnings are calculated on the basis of the amounts of all payments (including bonuses) received for the 12-month period preceding the calculation period, which are provided for by the enterprise’s remuneration system, in proportion to the amount of time worked by the employee.

The amounts taken into account when calculating average earnings do not include incentive payments of a material nature that are not related to wages (for example, travel or compensation for rent, tuition and other material assistance).

When calculating average earnings, sick leave payments, vacation pay, and cases where the employee retained the average salary in accordance with labor legislation, but did not actually perform work, are also not taken into account. Accordingly, the period during which the employee did not fulfill his work duties is not taken into account: time of incapacity for work, vacation, downtime, and so on.

Don't know your rights?

IMPORTANT! If an employee is dismissed before the end of a 2-month period from the date of notification of the upcoming reduction in staff or liquidation of the organization, he is paid additional compensation to that determined by law - in the amount of average monthly earnings calculated for the period that the employee should have worked before the expiration of 2 months.

How to calculate the amount of severance pay in the event of a layoff yourself

An independent calculation of severance pay may be required if the employee believes that he was paid incorrectly. In this case, the employee can make an independent calculation to verify the correctness of the accruals made. It is only important to remember that a collective or individual employment contract may establish a special procedure for calculating compensation payments, a different multiple of average earnings and a period for calculating average earnings.

In order to calculate the amount of severance pay yourself, you must have on hand all pay slips for the last 12 calendar months. They indicate payments made during this period, broken down by type of remuneration, as well as time worked in working days, hours or natural units - depending on what salary the employee has.

All payments that are taken into account for the purpose of calculating compensation must be summed up and divided by the number of days actually worked in the period. This is how the average daily earnings are determined.

Subsequently, the average daily earnings must be multiplied by the number of working days in the month that follows the date of dismissal. The amount received will be the severance pay guaranteed by law. If the enterprise or individually for the employee has established a different multiple of severance pay relative to average earnings, the calculation will be different.

IMPORTANT! Severance pay for layoffs is not subject to personal income tax, and insurance premiums are not charged on it, but only on the condition that the amount of severance pay does not exceed 3 times the amount of earnings. The portion of the benefit exceeding this limit is subject to both tax and contributions to extra-budgetary funds.

Due to the fact that average earnings are calculated on the basis of working days, and not calendar days, in months in which the number of working days is much less than the average (January, May), severance pay is significantly less than in others.

Calculation of severance pay in case of layoffs for certain categories of employees

In addition to time-based wages, a piece-rate payment system can be established in production. In this case, the calculation of average earnings and compensation payments is made in the general manner.

However, if the employee’s work is paid in proportion to the time worked, that is, the so-called summarized accounting of working hours is applied to the employee, the calculation of severance pay is based on the average earnings for 1 hour of work. In this case, the number of hours for calculating severance pay when an employee is laid off is determined according to the schedule that is established for him for the month beginning after the day of dismissal.

Some categories of workers are paid larger amounts of severance pay. For example, civil servants are paid severance pay in the amount of four times the average monthly salary, and judges - no less than six times.

At the same time, employees engaged in seasonal work are paid severance pay only in the amount of average earnings for 2 weeks.

Additional guarantees for laid-off employees

In addition to severance pay upon dismissal due to liquidation of the organization and staff reduction, the employer pays the dismissed employee the average monthly salary until the employee gets a job (severance pay is counted in this case), but not more than 2 months in the general case. This period can be increased to 3 months if the dismissed employee registered with the employment service within 2 weeks after the dismissal, but was not employed.

IMPORTANT! For workers in the Far North, the period of maintaining wages until employment can be increased by decision of the employment service to 6 months.

In addition, a laid-off employee can turn to his former employer if, within one month from the date of termination of the employment relationship, he has lost his ability to work due to injury or illness. In this case, according to social insurance legislation, the employee has the right to present sick leave to the employer for payment.

Pregnant employees and employees with young children who are laid off during the liquidation of an enterprise find themselves in a less protected position. If parental leave began before the liquidation of the enterprise, then the amount of benefits is calculated according to the general procedure for working women (40% of wages). However, if the leave begins after the date of liquidation of the enterprise, the benefit is paid in the amount guaranteed by the state (this is a fixed amount, and it may be lower). To calculate such benefits, a woman will need to contact the social insurance authorities.

Questions regarding the dismissal of employees from the company can arise from both sides. From the employer's side - what rules are used to dismiss an employee and what should be followed. From the employee's side - how to make sure that once they are fired, they are fired according to the rules.

Alas, a certain percentage of the company treats these very rules in bad faith, trying to invent their own reasons and excuses. Everything - so as not to pay what is due upon dismissal. Therefore, it is important to understand the existing legislation, no matter which side of the fence you are on. On the one hand, so as not to become a victim of greed, on the other, so as not to receive an inspection from the inspection authorities after a complaint from a disgruntled employee.

What payments are due to a resigning employee?

• First, the salary for the month in which the dismissal occurs.
• Secondly, compensation for vacation time that was not used by the employee (if any).
• There are also special payments that are regulated by the Labor Code of the Russian Federation in case of layoff of an employee:

1. Severance pay. The amount is equal to the average monthly salary. The payment is made even if the laid-off employee immediately gets a new job.
2. Average monthly salary for the period until a new job is found. Limited to two months. If such payment is made, severance pay is also included in it.
3. Third month's payment. Also at an average monthly rate and under certain conditions. If an employee, after the layoff procedure, registers with the labor exchange no later than two weeks, and the exchange was unable to provide employment during this time. The final decision on the payment of this type of benefit remains with the employment center.
4. Compensation in case of early dismissal. We are talking about the fact that the employee is informed about the upcoming layoff two months before the scheduled date (Labor Code of the Russian Federation). But if both the employee and the manager agree, then it is allowed that the person being dismissed leaves earlier. And it is from the moment of actual departure until the expiration of this two-month period that compensation will be accrued. Again, the calculation is based on the average monthly salary.

Terms within which payments occur

At the time of 2017, the terms of all the above payments and compensations are as follows:

Severance pay, which is included in the average monthly salary, must be paid to the person subject to dismissal no later than his last day of work. At the same time, he also receives compensation for unspent vacation time and wages for the last month.

The day of dismissal from work also implies payment for the layoff ahead of schedule, if its conditions are met.

For the 2nd month of unemployment, the average salary is issued only after 2 months after the layoff. In the event that an employee writes a statement to a previous employer. In this case, the employer may require a document that will serve as confirmation. You need to confirm that there is no other rental agreement. A work book will do.

Formulas for calculating compensation for a laid-off employee

To begin the calculations, it is worth determining the average salary of an employee. It is calculated using the formula:

Average salary= amount of salary payments for twelve months before dismissal / Number of days worked during these twelve months

In this calculation, there is no need to take sick leave and vacations into account.

Example of calculating severance pay

Severance pay = Sum of working days for the month immediately after layoff * average daily earnings

Formula for calculating compensation for early dismissal

Compensation = Number of days of work in the period from the date of layoff to the end of the period of 2 months * average salary per month

Features of compensation for a laid-off employee

• All payments that go to a laid-off employee of a company are not subject to personal income tax insurance payments if their total amount does not exceed the average monthly earnings multiplied by 3.
• If the amount is greater than the amount received, then personal income tax contributions will be levied on the amounts following the excess of the limit.

Formula for calculating the limit that will not be subject to personal income tax:

Payments that are not taxed = the sum of working days that have passed since the date of layoff for 3 months * average monthly salary.

Bottom line

As we can see, the payments that an employee is entitled to after a layoff are not so many, but not small either. And it is necessary to know that they exist. Moreover, you should understand in which case which of the payments must be made in favor of the former employee and within what period. It often happens that an employee, not knowing the current legislation and the labor code of the Russian Federation, is left without the compensation due to him, and the employer openly takes advantage of it. On the other hand, a knowledgeable person can, if the head of the company fails to fulfill his duties, turn to the inspection authorities for help.

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The economic crisis in our country has led to high prices and staff reductions everywhere.

It is known that upon dismissal, employees have the right to payments for the period of their employment, but in certain cases they are also entitled to various compensations and benefits.

If an employment contract is terminated due to the liquidation of an enterprise (), or a reduction in the number of employees of the company (Article 81, paragraph 2, part 1 of the Labor Code of the Russian Federation), the dismissed citizen is paid a reduction benefit in the amount of the average salary.

He also retains his average monthly salary for the duration of his employment, but from the moment of dismissal no more than two months (including redundancy benefits).

In case of delay, the employee has the right to compensate:

• unpaid sick leave;
• moral damage;
• unused or unpaid vacation.

When an employee applies to the judicial authorities, he may receive interest for delayed wages and compensation for legal services.

What period is included in the calculation?

The amounts of redundancy benefits and average earnings during employment must be calculated in accordance with the provisions of Article 139 of the Labor Code of the Russian Federation.

To calculate compensation, you need to determine the start and end dates of the month for which the benefit is paid (average earnings), find the number of days (hours) of work for the specified month to be paid, calculate the amount of the average daily (hourly) salary, and then find the amount of the benefit for reduction.

The calculation is made for a period equal to 12 months before the period for which the employment contract is terminated.

Payments to consider

Payments due to employees who have been laid off include:

1. Severance pay, which is paid one-time during dismissal, should be at the level of the average official salary. If the employment contract states that redundancy benefits must be paid in an increased amount, then the employer must make such a payment.
2. Social assistance based on the average salary, which is retained by the citizen for the period of searching for a new job.

Social assistance in some cases can be extended for another month, but such a decision is made by the employment authorities. A citizen must contact the employment authorities within two weeks, which includes both working days and weekends, starting from the date following the date of dismissal.

The payments include the amounts of remuneration stipulated in the second paragraph of the Regulations on the specifics of the procedure for calculating the average salary.

At the same time, when calculating the reduction benefits and average earnings, compensation is not accepted.

They take into account those payments that are characteristic of wages (salaries), and which are recognized as such by Article 129 of the Labor Code of the Russian Federation.

Salary includes payment for work depending on the employee’s qualifications, quality, complexity, quantity and working conditions. This also includes compensation and incentive payments (bonuses, additional payments and allowances and other incentives).

Compensation is considered to be monetary payments established for the purpose of reimbursing employees for costs associated with the performance of labor or other duties determined by the Labor Code of the Russian Federation and other regulations ().

Thus, monetary compensation for vacation is classified as compensation payments, and therefore it is not taken into account when calculating average earnings. In addition, you need to know that compensation is accrued on the day the employee is dismissed, which means it is not included in the payments taken into account for the calculation period.

You should pay attention to the following point.

According to the Labor Code of the Russian Federation, if an employee falls ill within thirty days from the date of dismissal due to reduction, then he can turn to his former manager for additional payment due to “temporary incapacity for work.”

The employee must be notified of layoffs due to the closure of the enterprise two calendar months before the date of liquidation of the company. In this case, the employee has the right to resign earlier, but financial assistance is not provided, or wait until the enterprise is liquidated and receive payment.

If the boss dismisses an employee before the liquidation of the company, then he is entitled to a larger compensation (this also includes a one-time payment equal to the average salary for the period from the date of dismissal until the termination of the organization’s activities).

The redundancy payment and all compensation due to it are paid on the day the citizen is dismissed.

Taxation of severance pay

Payments for layoffs of employees are classified as guaranteed payments (Article 178 of the Labor Code of the Russian Federation). Personal income tax is not paid on this payment (Article 217, Clause 3 of the Tax Code of the Russian Federation).

According to tax accounting, severance pay reduces the base (taxable) for the enterprise profit tax as part of salary expenses (Article 255, paragraph 9 of the Tax Code of the Russian Federation). Also, these payments are not subject to insurance premiums.

In accounting, redundancy allowance is an expense for ordinary activities (PBU 10/99 clause 5). The accrual of redundancy benefits to an employee is reflected in the following entry: D 20 (25, 23.26, 29, 44) K 70.

How is severance pay calculated in the event of a layoff?

The redundancy allowance is calculated using the formula:

• Severance pay = Number of working days (hours) in 1 month. after dismissal (from the day following the day of dismissal) × Average days. (hourly) earnings.

A reduction benefit in the amount of average monthly earnings is considered the minimum limit. If during the calculation period the employee has fully worked the standard time, then his average monthly earnings should not be less than 1 minimum wage. This minimum is set for wages. If an employee’s working hours are recorded by day, the average daily earnings are determined as follows:

• Average day earnings = the employee's earnings for the days he worked in the calculation period: the number of days actually worked during the calculation period.

Benefit payment procedure

1. For the first month, the payment is made together with the payment upon dismissal.
2. For the second month, payment is possible only upon presentation of a work book proving that during this time the citizen did not find a new place of work. An employed employee is paid only for the time when he did not have a job.
3. Payments for the third month are possible only if the citizen has not found a new place of work and is registered with the Employment Center. Such payments are made only with a certificate from the Employment Center. After three months, payments are made only if the citizen worked in the Far North. To receive average earnings for 3 months of employment, you must present with your work book and a copy of it a certificate from the employment service about registration as needing employment and that the employee was not employed on a certain date.

Calculation example

The employee worked a five-day work week.

The time worked during the calculation period accounts for 205 working days, and the amount of payments taken into account when calculating average earnings for the calculation period amounted to 150,700 rubles.

Average earnings are calculated for the calculation period from December 1, 2009 to November 30, 2010 (unless the collective agreement and (or) local regulations specify the use of a different calculation period).