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.
A âcommercial activityâ means either a regular course of commercial conduct or a particular commercial transaction or act. The commercial character of an activity shall be determined by reference to the nature of the course of conduct or particular transaction or act, rather than by reference to its purpose.