Kalenderbasis

Kalenderbasis refers to the convention of using calendar dates as the basis for calculations and reporting, rather than a non-calendar basis such as a fixed 12-month block, a fiscal year, or a simplified day-count convention. The term is found in Swedish and Norwegian contexts, and cognate forms appear in other Germanic languages. In contracts, payroll, pensions, and tax reporting, kalenderbasis specifies that time-related quantities—such as pro-rated salaries, vacation entitlements, interest accruals, or tax periods—are calculated using actual calendar days within the relevant period, including adjustments for leap years.

In practice, kalenderbasis implies that the year is interpreted as January 1 to December 31, and calculations reflect the true length of the year. This can affect how partial periods are prorated; for instance, an employee starting mid-year may receive pay proportional to the actual number of days worked in the calendar year rather than a fixed monthly fraction. It also affects reporting consistency, ensuring that entitlements and obligations align with the calendar year, unless an alternative basis is specified.

Relation to other concepts: kalenderbasis differs from day-count conventions used in finance (such as actual/360 or 30/360), which are mathematical methods for calculating interest over a period. It also differs from fiscal or financial-year bases, where calculations are aligned to a different annual period. In practice, kalenderbasis is a practical term used to communicate that calendar dates drive the calculation rather than a non-calendar interval.