A calendar year means from January 1 through December 31. Sometimes employment benefits are based on calendar years, for instance you might be eligible to participate in a retirement plan in your third calendar year. If you started the job in 2008, it doesn't matter if you started in January, December, or somewhere between, 2008 is your first calendar year of employment, 2009 is your second, and you can join the plan on January 1, 2010, which is the beginning of your third year.
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