Is it possible to recall from vacation due to business needs?

Author: Ivan Ivanov

The regulations of the Labor Code of the Russian Federation regulate the possibility of recalling an employee from vacation, if necessary, without recalculating his vacation accruals. These actions of the administration are classified as legally justified and cannot be challenged in courts and other higher authorities.

Legislative regulation

There may be various situations in life, including those when you have to give up rest in order to help at work. But requests to leave vacation early should not go beyond that. That is, no one has the right to deprive a person of his legal leave .

Recalling an employee from annual leave is permitted provided that the employee has nothing against it. The same applies to urgent business trips during vacation.

For example, a force majeure situation may occur at an enterprise, which only a specific specialist can handle. If he is on vacation, management may ask the foreman to come to work . But it would be correct to start processing all the paperwork only after receiving consent from the employee.

The rules regarding how and in what order the process of calling an employee from the required annual leave take place are prescribed in Article 125 of the Labor Legislation of the Russian Federation. It is this document and section that must be followed when it is necessary to call an employee back to work from vacation.

Russian legislation states that an employer under no circumstances has the right to forcibly call a person to work and interrupt his rest . However, recall is possible if the employee agrees to the request of his superiors. Then he is entitled to compensation for the remaining days.

Article 125 states that the unused part of the vacation can be compensated in two ways . The employee will have the opportunity to take days off at any time that suits him. Or next year the employee will receive a longer vacation period.

Watch the video about when a vacation recall is possible:

Recalculation of the amount when increasing salaries

Kinds

If the organization experienced an increase in salaries, and at that moment one of the employees was on vacation, then in this case several recalculation options are possible.

Only payments that are not subject to indexation by law are not subject to recalculation. These include various compensations for travel, meals and other similar allowances, as well as those amounts that are set in relation to the tariff rate.

When recalculating vacation pay, in some cases it will be necessary to recalculate the average salary, taking into account the increase factor (IC). It is calculated as follows: KP = salary (on average) after promotion / earnings before promotion.

Procedure

Since there can be several cases of increase, we will give several examples for each situation.

1. Earnings are indexed, the billing period has not yet ended. Let's assume that Ivanov was assigned a salary of 20,000 rubles. No bonuses were paid to him. Then the salary was raised by 15%. Since Ivanov is just going on vacation, vacation pay should be calculated from the amount before indexation. To do this, you will need to calculate the average salary per day using a standard formula, and then multiply the resulting amount by the number of vacation days.
2. The vacation has not yet arrived, but the estimated period has ended. In this case, the entire amount of vacation pay is subject to recalculation. Therefore, you first need to calculate the increase coefficient, and then use it in the formula for calculating earnings per day. The resulting figure will be multiplied by the number of days of rest for the employee.
3. Indexation was carried out during vacation. In this case, only those days from which the salary increase occurred are subject to recalculation.

Indexation does not have retroactive effect. This means that recalculation of vacation pay is only possible upward, but not downward.

As for bonuses, they are taken into account during recalculation only if their payment is due in accordance with the local acts of the organization. Indexation of incentive amounts is also carried out, which is recorded in the letter of the Federal Service for Labor and Employment No. 2227-6-1 of 2007. This rule applies only to funds paid during the billing period.

Nuances

The right to vacation is prescribed in Article 106 of the Labor Code. If an employee is deprived of the opportunity to rest, then such work activity will be regarded as overtime work. Accordingly, if the employee does not want to take vacation days later, then he is entitled to higher pay .

It is worth considering that management under no circumstances can force a person to go to work without his consent. There are no exceptions here, so first of all you should take the official consent of the employee, and only then deal with all the paperwork.

Labor legislation, or more precisely Article 125, states that an employee cannot be forcibly called to work even if his absence threatens an environmental disaster on an urban scale . Therefore, in such cases, management is obliged to negotiate with the employee and try to motivate him somehow.

Despite the fact that Article 126 of the Russian Labor Law states that management should not promise an employee a bonus or additional payment in exchange for returning to work early, this method works well. Often management resorts to cunning and motivates people with money .

As for the employee himself, he has every right to refuse the proposals of his superiors and continue his vacation .

At the same time, he should not be worried about the consequences, since in this case the person acts according to the law. Even serious reasons and incidents cannot become a reason for a person to work during vacation.

It would be illegal for management to threaten an employee with dismissal or offer financial rewards. At the legislative level, all these tricks will lead to management being subject to administrative liability .

A similar rule was adopted by the Plenum of the RF Armed Forces in 2004. The resolution clearly states that an employee cannot be fired for refusing to go to work before his official annual vacation has ended.

Design features

The step-by-step procedure for writing a vacation review is as follows:

1. Drawing up a report.
2. Finding and coordinating employee exit.
3. Issuance of the corresponding internal order.
4. Recalculation of the amount of vacation pay with subsequent calculation with the next salary.

The personnel service is obliged to document the fact of the employee’s early return by making an entry in a personal card in the T2 form.

Let's take a closer look at what the sequence of actions looks like.

Memorandum

• When vacation is given outside the vacation schedule

The process is initiated by the head of the department in which the vacationer works. A report is submitted to the director of the enterprise, which justifies the need to attract additional labor resources and the reasons why the employee needs to be recalled. There is no unified form, so the report is drawn up in accordance with the basic requirements for internal documents of the enterprise.

Management decides whether the employee's recall is allowed, and on the report they put a no-objection visa, or vice versa, a refusal.

Review approval

The main condition for how to arrange the early return of a person is obtaining consent from him. To do this, you need to contact the vacationer and discuss the need. There is no special form for notifying an employee. Verbal approval over the phone is allowed. However, to avoid possible problems, it is recommended to issue a written document with an offer to return to work early.

Despite the absence of strict notification requirements, it is better to provide a separate column on the form, which the employee fills out upon receipt of the paper - with consent or refusal to withdraw. This paper can be given to the employee upon his arrival at work, but it should be remembered that he retains the full right to refuse to interrupt his vacation.

Internal order and personnel documents

If there are no objections from the subordinate, the enterprise issues an internal order for early exit. As in previous cases, the paper does not strictly have a form and is drawn up in accordance with the sample order and the requirements in force in the organization.

After the return to work is issued by order, the personnel service records changes in the vacation schedule. For this, a special form T-7 is used, approved by the State Statistics Committee of the Russian Federation in 2004:

• column 8 contains a record of a document giving the right to transfer leave to a later period;
• Column 9 is filled in with information about the start of the future vacation.

• Grounds and procedure for granting administrative leave

Personnel officers record the fact of recall in the T-2 form, with information about the type of leave and time of work for which the right to paid days of rest is provided in Section VIII. All changes regarding vacation are made in this section. In columns 4-5, enter new dates and the number of days (when changes are made, the previous entry is crossed out with one line, and new information is entered next to it. The document on the basis of which the changes were made is reflected in column 7.

Who should not be recalled?

Most of the issues that relate to the early return to work of officially employed employees can be resolved if you carefully study Article 125 of the Labor Legislation of the Russian Federation. This clearly indicates the algorithm for how the procedure for interrupting rest should be carried out for an employee with his consent.

At the same time, in this part of the document you can find information that there are several categories of people who cannot even be offered early leave from vacation.

There are three categories in total:

1. First of all, it is impossible to call back employees in the position from legal leave. Regardless of how far along the expectant mother is, she has every right to take a vacation.
2. Also, the employer does not have the opportunity to return to work before the official end of the term those employees who work in hazardous work or whose work is associated with an increased risk .
3. A similar rule exists for officially employed employees who are under 18 years of age .

In all other situations, a person can go to work before his official period for annual rest ends.

In this case, the employee must give his consent in writing. Until it is received, the employer should not take any measures in preparing documents.

Recall of an employee from labor leave

In principle, the employer has the opportunity to call an employee who is on vacation (Labor Code of the Russian Federation, Art. 125). The reason for this action must be sufficiently compelling. For example, an inspection by regulatory authorities allows you to call the chief accountant to work.

The justification for interrupting vacation is production necessity or various unforeseen situations. For example, illness of a replacement worker.

At the same time, there are several legal restrictions on interrupting work rest:

1. At least one part of the labor leave must be equal to or greater than 14 calendar days. Therefore, the part of the vacation “missing” due to the recall must be returned to the employee at a time convenient for him and the employer. And at the same time you need to follow the “14 days” rule. It is best to add the days you do not take off to another planned part of your vacation.
2. The legislation provides for the mandatory consent of the employee to interrupt the rest. Whatever the circumstances, an employee may refuse to come to work. And the employer cannot force him or apply disciplinary action.
3. There are categories of employees who cannot be called back to work from labor leave. Even if the employee himself is not against such a decision by the employer. You cannot recall a pregnant woman or a minor employee. The ban also applies to those who work in so-called “harmful industries.” If an employee from one of these categories is really needed at work, there is still a way out. The initiative should come from the employee, not from the employer. That is, the employee himself writes an application to interrupt the vacation.

Of course, if the relationship between the parties to the employment contract is normal, then it is possible to agree on going to work informally. For example, replacing such a working day with a day off.

Calculation of vacation end date

However, this method is not suitable when the official presence of an official at the workplace is required. In this case, it is necessary to issue a vacation review.

Revocation procedure

This process is not regulated in Russian legislation. The thing is that everything is done here only with the consent of the employee . That is, according to the law, it is impossible to force a person to go to work; accordingly, no special papers need to be drawn up.

The only exception will be the official confirmation of the employee, which states that he, on his own initiative, is ready to interrupt his rest and go to the workplace.

After this, you can start processing the paperwork:

1. A written statement is one of the first documents that must be completed in such a situation.
2. The second point in the algorithm for an employee returning from leave to continue working will be the issuance of an order. It is created by the employer in a certain form. Here it is mandatory to indicate that the employee interrupted his vacation of his own free will. A corresponding statement from the employee with a date and personal signature is attached as confirmation.

Sample order to recall an employee from vacation:

In small enterprises, most often the entire procedure is completed with two papers. But large companies can use a more complex algorithm to call an employee back from annual leave:

1. Initially, management draws up a memo. It states in full detail the reason why the employee needs to return to work before his official annual rest period ends. This paper is signed by the responsible persons and then sent to the employee. An example of such a notification:
2. After the employee receives an official document requesting an interruption of vacation, he should decide whether he agrees to this proposal. If the answer is positive, a statement is drawn up on behalf of the employee expressing consent. This paper can be written on the company’s official letterhead or in any form.
3. Having received official consent, management can proceed with further actions. First of all, an order is drawn up on behalf of the boss . Considering that such a process is not regulated by Labor legislation, the form of the document will be arbitrary. But the order must indicate the reason for the employee’s early return to work, the number of vacation days that can still be used, and all other nuances. For example, an employer and a subordinate can discuss in advance how unused vacation days will be compensated. An employee can take an additional day off at any time, extend his next scheduled vacation, or receive financial compensation, which is also quite possible. As for the last option, everything needs to be correctly recorded in the accounting documents. But before that, you should correctly calculate the amount of vacation pay.
4. Next, the task of management and responsible persons will be to adjust the entries in the employee’s personal card and vacation schedule . The entry in the accounting sheet is also subject to change. All these points must be taken into account in order to avoid confusion in the future.

Do not forget that the memo from the manager, the document of consent from the employee and the order must necessarily contain the dates and signatures of all persons involved . Otherwise, it would be incorrect to consider such a document legal.

It must be taken into account that such moments often become a reason for more careful study by regulatory authorities. If everything is done correctly, then there should be no problems.

The main thing is to make sure that the document folder contains the employee’s official consent to leave the vacation ahead of time. In this case, this is the main paper .

In addition, it should be remembered that employees of special categories cannot be called back from vacation. Accordingly, even with official consent, their overtime work will be illegal.

Learn more about overtime in this article.

All documents in this case are drawn up in any form. However, there are several important details that must be present in such papers:

• In addition to dates and signatures, it is necessary to indicate information from whom, and to whom the document was drawn up.
• The order must contain a reference to Labor legislation. Most often, employers simply indicate that, based on Article 125 of the Labor Code of the Russian Federation, the employee will be given any days to choose from on which he can continue the interrupted rest.
• Also, the employee must be notified of all the opportunities that he has. That is, if desired, he can extend his next vacation or choose a more profitable option from a financial point of view.

The main rule

If a manager is going to call a subordinate to work, he must remember a mandatory condition - the presence of good will of a person who is ready to interrupt his vacation to solve production problems. According to Article 125 of the Labor Code of the Russian Federation, the employer does not have the right to force a person to return to the performance of official duties for operational reasons without recalculation before the expiration of the annual leave period.

The remaining days off will not be lost - the person will be able to use them later, when the need to be present at work disappears, or a new rest period is agreed upon, taking into account:

• arising due to early revocation of the right to postpone the holiday to the nearest convenient time;
• the possibility of adding additional paid days in the next working period.

Recalculation of vacation pay

The complexity of such situations lies in the fact that the accounting department needs to correctly calculate all payments . It will be especially difficult to get out of this situation if the vacation pay was issued as expected, that is, within three days after the start of the vacation. This is exactly what Article 136 of the Labor Law requires.

At the same time, if the employee is going to be called back from vacation after he receives the money, it is necessary to resolve the financial issue.

• If an employee refuses vacation pay, he will not have to return anything.
• In other cases, the amount will be recalculated. In this case, the billing period changes, and accordingly, serious adjustments must be made.

In order to calculate the amount that should be deducted from the employee, it is necessary to take the amount of his average daily earnings taken into account when calculating vacation pay, and then multiply it by the number of rest days not used in the current period.

This will be the unit that must be withheld from the employee who agreed to leave the vacation ahead of time. The accountant who will deal with this issue must remember that all taxes must be withheld from this amount. This includes personal income tax, income tax, and insurance.

With the right approach, there shouldn't be any problems. If vacation pay was paid on time, that is, within 3 days from the moment the employee went on a well-deserved rest, but after that the employee agreed to return to the workplace, then an overpayment will be generated . Correct recalculation makes it possible to eliminate this nuance.

On the one hand, in such a situation it would be much easier not to recalculate vacation pay, but simply credit it to future vacation. But here a lot of difficulties arise. They mainly concern accounting documents and postings . Serious misunderstandings and inaccuracies can arise here that should not exist in important financial documents.

It is unknown when exactly the employee will decide to take the remaining vacation days. This is the first reason why a recount should be carried out immediately. Moreover, do not forget that for the next vacation, even if it is a period that management owes to the employee, a new order must be drawn up .

This means that, by law, the employee must be paid vacation pay again.

Thus, we can say with confidence that in such a situation it is impossible to do without recalculation . This will be the most correct option, which will help avoid confusion and will not cause proceedings on the part of inspection organizations.

Considering that an overpayment occurs during recalculation, many are concerned about how it will be deducted. And in this case, Russian legislation provides certain rules. First of all, it should be taken into account that the return of vacation pay can only be made from the next salary .

Neither management nor accounting have the right to demand from an employee the return of funds previously received by him. The most commonly used scheme is to recall an employee from leave without pay. For the month in which the return to work was carried out, the employee will receive a salary minus vacation overpayments.

When preparing all the documents, calculating the amount of overpayment and wages for a special month, the accountant must correctly resolve the issue of taxes and insurance premiums. There are several important nuances here:

1. First of all, there is no need to deduct tax from the recalculation amount . This money has already been transferred to the state treasury, but as a tax on vacation pay. The payment amount will be the same, so there is no need to calculate anything additional. But according to the documents, income tax will still have to be recalculated. This should be reflected in the declaration, but it may not be submitted to the tax office again, since all corrections will be made solely for production reasons. A similar situation is spelled out in Article 54 of the country’s Tax Legislation.
2. Insurance premiums can also be changed in the documents. If an employee is recalled from vacation at the beginning of the month, then at the end of the current period, insurance premiums are recalculated, which necessarily takes into account the number of days of remaining vacation.
3. If the employee is recalled from annual vacation the following month after vacation pay was assigned, there will be an overpayment of insurance premiums. This nuance must be taken into account when making payments to the Social Insurance Fund in the future. In this case, there is no need to draw up special documents, since this is not a violation under Federal law.

How is the job paid?

It is important not only to legally correctly issue an early call from vacation for the required employee.
It is necessary to properly pay for his work. In this case, the accountant is obliged to recalculate the amount accrued for receipt, since a certain percentage was not actually used for its intended purpose. In this case, only actual working hours are taken as a basis, taking into account average daily earnings. Everything that will be accrued above the previous value will be reimbursed by the employee to the company’s cash desk on his own, or at the discretion of the director, funds will be withheld from his future salary for the next reporting period.

It is necessary to adjust both the amount of insurance contributions and the funds transferred to personal income tax. If the newly accrued amount will affect calendar periods of tax reports that are different in time, it is recommended to issue a document clarifying this fact - a declaration. This is a payment form established by regulatory documents.

Leaving an interrupted vacation without financial recalculations is wrong and illegal. A new vacation period must be accompanied by the following actions:

• determination of new dates for the remaining days off;
• calculation of the average employee's remuneration for one day.

Reflection in personnel documents

For company management, the procedure for returning an employee to the workplace from vacation involves a lot of work. It is necessary to take into account the need to correctly compile all papers , calculate wages, taxes, etc.

But in addition to this, it is necessary to make changes to personnel documents. If this is not done, then inspection organizations may have many questions for management. Moreover, inconsistency of some data always leads to confusion, so you should carefully check everything and make any necessary changes.

Considering that an employee is recalled from vacation, changes must be made to the vacation schedule . This procedure is carried out according to a certain scheme:

• To begin with, in column 10, which is created for notes, it is written that a certain number of vacation days will be transferred to another period.
• Then you can move on to column 8, which is called “Base (document)”. The norm and date of the order to call the employee to work are indicated here
• In addition, the personnel employee will need to fill out column 9. The expected vacation date is indicated here .
• HR staff also correct time sheets. All days when the employee was on a well-deserved rest must be reflected with the code “OT” or “09”. The period when the employee returned from vacation ahead of schedule must be o or “01”.
• Special entries must be made in the employee’s personal card For this there is a T-2 form. Here, in Chapter 4, the number of days that the employee spent on vacation is entered. Column 7 must indicate the number of the document that became the reason for the premature completion of the prescribed rest.

An employee fell ill before going on vacation

What to do if, before (or before) a vacation, an employee suddenly falls ill and provides sick leave? After all, vacation pay can already be paid at this point. If an employee has provided sick leave, then, in accordance with the law, sick days are not included in rest days. This means that they can be postponed to another period or the duration of an already issued vacation is extended by their number.

Recalculation of vacation pay is mandatory, but, as a rule, this amount is withheld from the funds paid to the employee on sick leave. The only exception is when a person takes leave to care for a family member. Then vacation days are not transferred, and if these days coincide with days of illness, then sick leave benefits will not be paid. The rule is established in part 1 of clause 1 of Art. 9 Federal Law No. 255 of 2006.

What if the employee doesn't agree?

Russian legislation states that under no circumstances can a person be forced to leave vacation early . This also applies to force majeure situations. Moreover, even those cases when the health of many others depends on one person is not a reason to interrupt the required annual rest against your will.

At the same time, the employer must take into account that any attempts to put pressure on an employee, including the threat of dismissal, will be considered unlawful. If such situations arise, management may be punished.

As for the employee, he has nothing to fear. The Labor legislation of the Russian Federation states that everyone has the right to receive an annual vacation period. A person has the right to use his free days as he wants, and no one can force him to go to work.

Most often, employers frighten employees with sanctions under Article 192. But in the case of leaving a vacation, neither dismissal due to absence from work nor absenteeism is applicable.

Refund of overpaid vacation funds

When calling an employee back from vacation, the employer faces another problem. The fact is that a few days before the start of the working holiday, the employee receives vacation payments.

But when the vacation is interrupted and the vacationer returns to work, they begin to pay a salary. It turns out that the employer pays for the same days twice.

Labor legislation does not indicate the obligation to claim overpaid vacation pay.

But the tax department insists on the need for recalculation (letter No. BS-4-11/190790). In addition, the remaining part of the interrupted vacation will be used in the future. This means that the employee’s average earnings will be calculated based on a different calculation period.

It turns out that you must first calculate how much money the employee was given for the unused part of the vacation, and then return it.

There are two ways to return funds. The employee can independently return the money to the cashier or to the employer’s bank account. Or the accounting department can offset future salaries and vacation pay already received.

Recalculation of the base for calculating insurance premiums

Insurance contributions to extra-budgetary funds are calculated based on the results of each month.

In the situation under consideration, the amounts of vacation pay were included in the base for calculating insurance premiums in January.

Considering that the employee was recalled from vacation in February, and the income he received in January in the form of vacation pay for unused calendar days of vacation is counted against the wages paid to him for February, the organization needs to adjust the base for calculating insurance premiums for February, reducing it by the amount vacation pay for unused vacation days in the amount of 6,000 rubles. and increasing by the amount of wages due on these days in the amount of 4,500 rubles.

In accounting in January you need to make the following entry:

• on the debit of account 68 “Calculations for taxes and fees” and the credit of account 09 - 4,381.44 rubles. — STI was reduced by the amount of vacation and insurance contributions ((16,800,5107.20) x 20%).

In February, upon recall of the employee from vacation, the following reversal entries must be made at the same time:

• on the debit of account 96 and the credit of account 70 - 6,000 rubles. - the amount of vacation pay for unused calendar days of vacation;
• on the debit of account 96 and the credit of account 69 - 1,824 rubles. - the amount of insurance premiums from vacation pay for unused calendar days of vacation ((6,000 rubles x (22% 2.9% 5.1% 0.4%));
• on the debit of account 70 and the credit of account 68 “Calculations for taxes and fees” - 780 rubles - for the amount of personal income tax withheld from vacation pay for unused calendar days of vacation (6,000 rubles x 13%);
• on the debit of account 09 and the credit of account 68 “Calculations for taxes and fees” - 1,564.8 rubles - for the amount of IT related to vacation and insurance contributions for unused vacation days ((6000 1824) x 20%).

Calculation

Let's carry out the necessary calculations:

Calculation of wages and vacation pay

In this case, vacation pay is due to the employee in the total amount of 16,800 rubles. (1200 RUR x 14 days).

Of this, the amount of vacation pay for unused vacation days is 6,000 rubles. (1200 RUR x 5 days).

Since in February 2021, which includes 20 working days, the employee actually worked three working days instead of vacation (from February 12 to 14), his salary for this period is 4,500 rubles. (RUB 30,000 / 20 days x 3 days).

Personal income tax (NDFL)

Considering that the employee was recalled from vacation in February, and the income he received in January in the form of vacation pay for unused calendar days of vacation is counted against the salary paid to him for February, the organization needs to adjust the tax base for personal income tax for February, reducing it by the amount of vacation pay for unused vacation days in the amount of 6,000 rubles. and increasing by the amount of wages due on these days in the amount of 4,500 rubles.

Crediting vacation pay against wages or returning vacation pay to the company's cash desk

If the payment of vacation pay and the employee’s recall from vacation fall within two reporting periods, then in the month the employee is recalled from vacation, as a result of a decrease in expenses recognized in tax accounting by the amount of vacation pay for unused vacation days by the employee and by the amount of the corresponding insurance contributions, it becomes necessary to adjust the values ​​of VVR and SHE is increasing.

Such an adjustment is not a correction of an error for accounting purposes, and the norms of PBU 22/2010 (paragraph 8, clause 2 of PBU 22/2010) do not apply to it.

An increase in the amount of OTA can be reflected by a reversal entry in the debit of account 68 and the credit of account 09 “Deferred tax assets”.

Example

The employee has a five-day, 40-hour work week with two days off on Saturday and Sunday, based on a daily work duration of 8 hours.

His official salary is 30,000 rubles.

Based on the employee’s application, he was granted another paid leave for 14 calendar days (from February 3 to February 16, 2019).

The average daily earnings of an employee, calculated for the purpose of paying him vacation pay, is 1,200 rubles.

Vacation pay is accrued and paid in January.

As a result of recall from vacation, the actual last day of vacation is February 11; the employee began work on February 12.

The organization has the employee’s written consent to offset part of the vacation pay against his salary for February.

The total amount of payments and other remuneration in favor of the employee on an accrual basis since the beginning of the year in February does not exceed the maximum value of the base for calculating insurance premiums.

Any payments to employees are made in non-cash form by transferring funds to their personal card accounts.

In accounting, the amount of accrued vacation pay does not exceed the recognized estimated liability.

Insurance premiums for vacation pay and wages are calculated at the following generally established rates:

• in the Pension Fund of Russia - 22%;
• in the Federal Social Insurance Fund of the Russian Federation (for compulsory social insurance in case of temporary disability and in connection with maternity) - 2.9%;
• to the Federal Compulsory Medical Insurance Fund - 5.1%.

The rate of insurance contributions for compulsory social insurance against accidents at work and occupational diseases is 0.4%.

In tax accounting, a reserve for future expenses for vacations is not created.

Income and expenses are determined using the accrual method,

The reporting periods for income tax are the first quarter, half a year and nine months of the calendar year.