Step 1: To calculate the annual average number of employees your establishment paid during 2014, you must calculate the total number of employees your establishment paid for all periods. Add the number of employees your establishment paid in every pay period during calendar year 2014.
especial (comparative more especial, superlative most especial) 1  Exceptional in importance or significance; special. pay especial attention to chapter five, an especial hatred of cats. 2  Particular. acting with no especial goal.
professional. 1  of, engaged in, or worthy of the high standards of a profession. 2  designating or of a school, esp. a graduate school, offering instruction in a profession. 3  earning one's living from an activity, such as a sport, not normally thought of as an occupation. 4  engaged in by professional players: professional hockey.