The relaxation allowance provides the employees with an allowance in order to make him recover from fatigue. Hence, these allowances need not be provided to those workers. The worker has to complete the work without any delays. But these types of delays are not allowed in the normal time. Because allowances are provided only when there are unavailable delays. The normal time is devoid of the allowances. Normal Time = (Standard Time – Allowances) Normal time = (Observed time X Performance Rating)/100 The formula used in the calculations of the Normal time is: The Normal time is the strictest follower of schedule. The PFD allowance is the adjustment that is done to the normal time to compensate the time lost because of the fatigue.