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.
skip navigation. Energy Saving Performance Contracting (ESPC) is:  A partnership of the owner and the Energy Service Company (ESCO) where the ESCO identifies improvements, designs and constructs a project and guarantees the improvements will generate energy cost savings to pay for the project over the term of the contract.