<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with Wdesk from Workiva-->
<!--Copyright 2022 Workiva-->
<!--r:6a149289-91af-40b5-8f3e-f8666bbd5c45,g:56c4c52a-4e81-467a-86f6-87d568a87628-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:roleRef roleURI="http://pennantgroup.com/role/CONSOLIDATEDBALANCESHEETS" xlink:type="simple" xlink:href="pntg-20211231.xsd#CONSOLIDATEDBALANCESHEETS"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/CONSOLIDATEDBALANCESHEETS" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_360e8f3e-3602-40f1-a5d7-abfaa72bb97f" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Cash_b5853b06-7e93-41dd-a7e5-cec4165ae743" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Cash"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_360e8f3e-3602-40f1-a5d7-abfaa72bb97f" xlink:to="loc_us-gaap_Cash_b5853b06-7e93-41dd-a7e5-cec4165ae743" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_6faff59a-3fb8-4f4c-9c22-c90c0e1f3076" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_360e8f3e-3602-40f1-a5d7-abfaa72bb97f" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_6faff59a-3fb8-4f4c-9c22-c90c0e1f3076" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_bb6d2dde-9673-49b8-814a-7d37d87881d4" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_360e8f3e-3602-40f1-a5d7-abfaa72bb97f" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_bb6d2dde-9673-49b8-814a-7d37d87881d4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_3afb0660-c1d9-4aaa-b0d7-16d509518200" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_7a4232c4-6034-4c32-bcb7-85d669fb1b10" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_3afb0660-c1d9-4aaa-b0d7-16d509518200" xlink:to="loc_us-gaap_LiabilitiesCurrent_7a4232c4-6034-4c32-bcb7-85d669fb1b10" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_da24ff7e-8bc5-4a5e-aa18-35342eb71948" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_3afb0660-c1d9-4aaa-b0d7-16d509518200" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_da24ff7e-8bc5-4a5e-aa18-35342eb71948" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_8b0440b2-7eb2-4e68-9648-3df6e0c6093e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_3afb0660-c1d9-4aaa-b0d7-16d509518200" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_8b0440b2-7eb2-4e68-9648-3df6e0c6093e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_06d9a303-c9b2-416e-849c-335489ff47d4" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebt"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_3afb0660-c1d9-4aaa-b0d7-16d509518200" xlink:to="loc_us-gaap_LongTermDebt_06d9a303-c9b2-416e-849c-335489ff47d4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_1e4b5b40-abe7-4d0a-bc90-0f1a85be42c1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_NetParentInvestment_ee6fdc65-eb10-4702-abd0-fe0f5724d2d0" xlink:href="pntg-20211231.xsd#pntg_NetParentInvestment"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_1e4b5b40-abe7-4d0a-bc90-0f1a85be42c1" xlink:to="loc_pntg_NetParentInvestment_ee6fdc65-eb10-4702-abd0-fe0f5724d2d0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterest_f655be1c-817e-49bf-bc10-2ca4702ae091" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_MinorityInterest"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_1e4b5b40-abe7-4d0a-bc90-0f1a85be42c1" xlink:to="loc_us-gaap_MinorityInterest_f655be1c-817e-49bf-bc10-2ca4702ae091" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_1b393f45-03db-43bd-8cae-3cb532be7180" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_5cd61c67-09f8-4699-83b2-cd52a6fb662b" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_1b393f45-03db-43bd-8cae-3cb532be7180" xlink:to="loc_us-gaap_Liabilities_5cd61c67-09f8-4699-83b2-cd52a6fb662b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_52e4c89a-4565-4ac8-8169-95db3f1be5e7" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_1b393f45-03db-43bd-8cae-3cb532be7180" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_52e4c89a-4565-4ac8-8169-95db3f1be5e7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingencies_d4901d2a-6d23-445b-b538-7a019d359120" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingencies"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_1b393f45-03db-43bd-8cae-3cb532be7180" xlink:to="loc_us-gaap_CommitmentsAndContingencies_d4901d2a-6d23-445b-b538-7a019d359120" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_0b9c0aba-9978-4b2f-b070-0125420f6e5d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableCurrent_3deed146-a581-4448-a6f5-a5da7a46821c" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_0b9c0aba-9978-4b2f-b070-0125420f6e5d" xlink:to="loc_us-gaap_AccountsPayableCurrent_3deed146-a581-4448-a6f5-a5da7a46821c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_f8966da1-7692-4fe9-885d-ef6cc199ff98" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_0b9c0aba-9978-4b2f-b070-0125420f6e5d" xlink:to="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_f8966da1-7692-4fe9-885d-ef6cc199ff98" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityCurrent_0d8d0973-8cf4-453a-ac36-c77dd3f8ed76" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_0b9c0aba-9978-4b2f-b070-0125420f6e5d" xlink:to="loc_us-gaap_OperatingLeaseLiabilityCurrent_0d8d0973-8cf4-453a-ac36-c77dd3f8ed76" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAccruedLiabilitiesCurrent_82bc6ef9-450f-4174-ae92-85919998e09a" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_0b9c0aba-9978-4b2f-b070-0125420f6e5d" xlink:to="loc_us-gaap_OtherAccruedLiabilitiesCurrent_82bc6ef9-450f-4174-ae92-85919998e09a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_dc0e741c-9477-409b-82a3-21f907e10c60" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_882d35b2-ea99-4b0a-beb6-b8452dacb87e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_dc0e741c-9477-409b-82a3-21f907e10c60" xlink:to="loc_us-gaap_AssetsCurrent_882d35b2-ea99-4b0a-beb6-b8452dacb87e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_82b0161b-cd3f-49a1-ba67-9b54d6e9fa3e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_dc0e741c-9477-409b-82a3-21f907e10c60" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_82b0161b-cd3f-49a1-ba67-9b54d6e9fa3e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_9898c5ee-ae41-4fa5-bd1d-860a860ce41d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_dc0e741c-9477-409b-82a3-21f907e10c60" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_9898c5ee-ae41-4fa5-bd1d-860a860ce41d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherRestrictedAssetsNoncurrent_8e2d360f-2360-42d7-9f0a-a9dda44051dc" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherRestrictedAssetsNoncurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_dc0e741c-9477-409b-82a3-21f907e10c60" xlink:to="loc_us-gaap_OtherRestrictedAssetsNoncurrent_8e2d360f-2360-42d7-9f0a-a9dda44051dc" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_15ae2bc3-d936-4bb9-b82f-c8d899f08a15" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Goodwill"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_dc0e741c-9477-409b-82a3-21f907e10c60" xlink:to="loc_us-gaap_Goodwill_15ae2bc3-d936-4bb9-b82f-c8d899f08a15" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_26ae9b92-e25e-4b9a-be44-9ab17ee7fce4" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_dc0e741c-9477-409b-82a3-21f907e10c60" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_26ae9b92-e25e-4b9a-be44-9ab17ee7fce4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EscrowDeposit_d5e895ce-c0a0-42bd-b0e0-da5e2b2e6d3c" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EscrowDeposit"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_dc0e741c-9477-409b-82a3-21f907e10c60" xlink:to="loc_us-gaap_EscrowDeposit_d5e895ce-c0a0-42bd-b0e0-da5e2b2e6d3c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxAssetsNet_e5f755b2-263b-4985-8a8f-adaf7718d2ce" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_dc0e741c-9477-409b-82a3-21f907e10c60" xlink:to="loc_us-gaap_DeferredIncomeTaxAssetsNet_e5f755b2-263b-4985-8a8f-adaf7718d2ce" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_NetParentInvestment_50cc3381-2b0c-44ac-9100-2774877769a1" xlink:href="pntg-20211231.xsd#pntg_NetParentInvestment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapital_74c43c2b-e7f3-4f90-8cd4-c6bb01b5bf88" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_pntg_NetParentInvestment_50cc3381-2b0c-44ac-9100-2774877769a1" xlink:to="loc_us-gaap_AdditionalPaidInCapital_74c43c2b-e7f3-4f90-8cd4-c6bb01b5bf88" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_2f77ca5a-5c29-426f-b60b-977aad50da2a" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_pntg_NetParentInvestment_50cc3381-2b0c-44ac-9100-2774877769a1" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_2f77ca5a-5c29-426f-b60b-977aad50da2a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockValue_933d1239-35fa-46e6-898e-b8c7f1b9025d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TreasuryStockValue"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_pntg_NetParentInvestment_50cc3381-2b0c-44ac-9100-2774877769a1" xlink:to="loc_us-gaap_TreasuryStockValue_933d1239-35fa-46e6-898e-b8c7f1b9025d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockValue_7c8f38ee-0dd1-4530-80d3-bbd6267834fb" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_pntg_NetParentInvestment_50cc3381-2b0c-44ac-9100-2774877769a1" xlink:to="loc_us-gaap_CommonStockValue_7c8f38ee-0dd1-4530-80d3-bbd6267834fb" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/CONSOLIDATEDANDCOMBINEDSTATEMENTSOFINCOME" xlink:type="simple" xlink:href="pntg-20211231.xsd#CONSOLIDATEDANDCOMBINEDSTATEMENTSOFINCOME"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/CONSOLIDATEDANDCOMBINEDSTATEMENTSOFINCOME" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_34106c1a-97b4-422b-8d6f-64109a3a896d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingIncomeLoss_6edcce5d-31fd-4175-b4e2-21a0a943fb3a" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_34106c1a-97b4-422b-8d6f-64109a3a896d" xlink:to="loc_us-gaap_OperatingIncomeLoss_6edcce5d-31fd-4175-b4e2-21a0a943fb3a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_36d67dff-8749-425e-a00c-3461e6b3bbeb" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_34106c1a-97b4-422b-8d6f-64109a3a896d" xlink:to="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_36d67dff-8749-425e-a00c-3461e6b3bbeb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingIncomeLoss_6b4729ab-36ef-4164-865a-6205c49b0040" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_9eafe868-ed42-43ab-8d26-375430400ba1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_6b4729ab-36ef-4164-865a-6205c49b0040" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_9eafe868-ed42-43ab-8d26-375430400ba1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_ab38cab0-8c5e-43aa-863a-f4333b91ead6" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostsAndExpenses"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_6b4729ab-36ef-4164-865a-6205c49b0040" xlink:to="loc_us-gaap_CostsAndExpenses_ab38cab0-8c5e-43aa-863a-f4333b91ead6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_15fc0c1e-4e64-43fa-8562-bcee49ed99f7" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostsAndExpenses"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization_0dd0254f-bed0-4577-9f49-f6239747f2c0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_15fc0c1e-4e64-43fa-8562-bcee49ed99f7" xlink:to="loc_us-gaap_CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization_0dd0254f-bed0-4577-9f49-f6239747f2c0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationAndAmortization_2b4cb654-05ca-431f-9065-369d6e128dad" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAndAmortization"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_15fc0c1e-4e64-43fa-8562-bcee49ed99f7" xlink:to="loc_us-gaap_DepreciationAndAmortization_2b4cb654-05ca-431f-9065-369d6e128dad" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseExpense_c77c171e-6bfe-4b4e-b027-691f6ce0ded1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseExpense"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_15fc0c1e-4e64-43fa-8562-bcee49ed99f7" xlink:to="loc_us-gaap_OperatingLeaseExpense_c77c171e-6bfe-4b4e-b027-691f6ce0ded1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty_6858d553-8c3b-497b-a0a1-b85001b25c01" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_15fc0c1e-4e64-43fa-8562-bcee49ed99f7" xlink:to="loc_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty_6858d553-8c3b-497b-a0a1-b85001b25c01" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_5b35668c-619a-4bfa-9020-0a6aebf9aece" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_49c098a1-b972-4714-8f23-dd334ad674c5" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_5b35668c-619a-4bfa-9020-0a6aebf9aece" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_49c098a1-b972-4714-8f23-dd334ad674c5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_71efedfd-246d-4af9-b280-a53e8dc09faa" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_5b35668c-619a-4bfa-9020-0a6aebf9aece" xlink:to="loc_us-gaap_InterestExpense_71efedfd-246d-4af9-b280-a53e8dc09faa" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_1fb2bc87-72d4-442b-995a-137a46b0c632" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_a307697c-dac7-4052-aa72-f67e0090cfdf" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_1fb2bc87-72d4-442b-995a-137a46b0c632" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_a307697c-dac7-4052-aa72-f67e0090cfdf" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_8765cba6-aded-4312-a48d-6db5708ea660" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_1fb2bc87-72d4-442b-995a-137a46b0c632" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_8765cba6-aded-4312-a48d-6db5708ea660" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/CONSOLIDATEDANDCOMBINEDSTATEMENTSOFCASHFLOWS" xlink:type="simple" xlink:href="pntg-20211231.xsd#CONSOLIDATEDANDCOMBINEDSTATEMENTSOFCASHFLOWS"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/CONSOLIDATEDANDCOMBINEDSTATEMENTSOFCASHFLOWS" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_60d43b9b-f6a2-4adb-bf5e-33195c5d8b2c" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_PaymentsForDepositsOnAcquisition_c28438e1-9e6f-4955-8e15-762038b37c70" xlink:href="pntg-20211231.xsd#pntg_PaymentsForDepositsOnAcquisition"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_60d43b9b-f6a2-4adb-bf5e-33195c5d8b2c" xlink:to="loc_pntg_PaymentsForDepositsOnAcquisition_c28438e1-9e6f-4955-8e15-762038b37c70" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesGross_58460e52-d41f-4783-8812-224097614494" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_60d43b9b-f6a2-4adb-bf5e-33195c5d8b2c" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesGross_58460e52-d41f-4783-8812-224097614494" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_PaymentsForProceedsFromPropertyReserveRequirements_128073a3-c2d9-42b2-bc9a-4f9843f3cfc0" xlink:href="pntg-20211231.xsd#pntg_PaymentsForProceedsFromPropertyReserveRequirements"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_60d43b9b-f6a2-4adb-bf5e-33195c5d8b2c" xlink:to="loc_pntg_PaymentsForProceedsFromPropertyReserveRequirements_128073a3-c2d9-42b2-bc9a-4f9843f3cfc0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_a41499c4-6812-4654-9488-217f1c407d9c" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <link:calculationArc order="4" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_60d43b9b-f6a2-4adb-bf5e-33195c5d8b2c" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_a41499c4-6812-4654-9488-217f1c407d9c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingLeaseLiability_4e593211-9a93-4186-a867-8b77c7680fb1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_IncreaseDecreaseInOperatingLeaseLiability_4e593211-9a93-4186-a867-8b77c7680fb1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayable_536b347b-969a-4986-baf3-c4e61c28384a" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayable_536b347b-969a-4986-baf3-c4e61c28384a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_b25ce4ef-0314-4163-94fe-f33b24ae69f4" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_b25ce4ef-0314-4163-94fe-f33b24ae69f4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_73f5f7f0-f2ca-44f8-8c5d-9040bf73c881" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_73f5f7f0-f2ca-44f8-8c5d-9040bf73c881" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_1ff19d82-59e6-4223-bc25-42002f4ff653" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <link:calculationArc order="5" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_1ff19d82-59e6-4223-bc25-42002f4ff653" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_33f3876f-557d-4d72-ab53-80596b3157e5" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_ProfitLoss_33f3876f-557d-4d72-ab53-80596b3157e5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse_ecb1d5a6-6774-4111-a70d-f957fd59c839" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ImpairmentOfLongLivedAssetsHeldForUse"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse_ecb1d5a6-6774-4111-a70d-f957fd59c839" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensation_16e227f8-5b63-4cfe-a289-962fefb009ce" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_ShareBasedCompensation_16e227f8-5b63-4cfe-a289-962fefb009ce" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInContractWithCustomerLiability_1233ebb1-e11a-4ba3-a27f-14fe0e4d6744" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerLiability"/>
    <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_IncreaseDecreaseInContractWithCustomerLiability_1233ebb1-e11a-4ba3-a27f-14fe0e4d6744" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForDoubtfulAccounts_912d0b73-69e6-4d2d-9d35-bafbf9ea0c3a" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <link:calculationArc order="10" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_ProvisionForDoubtfulAccounts_912d0b73-69e6-4d2d-9d35-bafbf9ea0c3a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization_44d0570e-cd09-4207-80aa-77a18404a8f7" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <link:calculationArc order="11" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_44d0570e-cd09-4207-80aa-77a18404a8f7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_8ccf67b0-07d5-430d-9b6a-7c0b201bb886" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities"/>
    <link:calculationArc order="12" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_8ccf67b0-07d5-430d-9b6a-7c0b201bb886" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherNoncurrentLiabilities_22e9ad69-7b9e-4f09-94d7-c121e07ea96e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentLiabilities"/>
    <link:calculationArc order="13" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherNoncurrentLiabilities_22e9ad69-7b9e-4f09-94d7-c121e07ea96e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfFinancingCosts_4970ed80-4114-4345-b3c7-2f26d2e0ddb4" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <link:calculationArc order="14" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_AmortizationOfFinancingCosts_4970ed80-4114-4345-b3c7-2f26d2e0ddb4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxesAndTaxCredits_df9a8a12-2884-4ae2-af34-83117a1dd868" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <link:calculationArc order="15" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_072a52f4-9923-4170-84ea-6fbfaa2b0b15" xlink:to="loc_us-gaap_DeferredIncomeTaxesAndTaxCredits_df9a8a12-2884-4ae2-af34-83117a1dd868" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromMinorityShareholders_fd175acc-e7d3-4f18-92d1-bdf6d823eba0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromMinorityShareholders"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_us-gaap_ProceedsFromMinorityShareholders_fd175acc-e7d3-4f18-92d1-bdf6d823eba0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromStockOptionsExercised_5840c7da-55fc-4409-8212-6fb84e49959e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_us-gaap_ProceedsFromStockOptionsExercised_5840c7da-55fc-4409-8212-6fb84e49959e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_ProceedsFromSaleOfSubsidiaryShares_324f5729-53dd-436c-91c6-5849073739fe" xlink:href="pntg-20211231.xsd#pntg_ProceedsFromSaleOfSubsidiaryShares"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_pntg_ProceedsFromSaleOfSubsidiaryShares_324f5729-53dd-436c-91c6-5849073739fe" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfFinancingCosts_b52113d6-8f56-47a6-b1d9-a7f8168430b4" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsOfFinancingCosts"/>
    <link:calculationArc order="4" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_us-gaap_PaymentsOfFinancingCosts_b52113d6-8f56-47a6-b1d9-a7f8168430b4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForRepurchaseOfCommonStock_47c8c5f5-5136-428c-8f57-6df67db638ce" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock"/>
    <link:calculationArc order="5" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_us-gaap_PaymentsForRepurchaseOfCommonStock_47c8c5f5-5136-428c-8f57-6df67db638ce" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromLongTermLinesOfCredit_60824214-1fc0-4915-a45e-72c35a2b82e2" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLongTermLinesOfCredit"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_us-gaap_ProceedsFromLongTermLinesOfCredit_60824214-1fc0-4915-a45e-72c35a2b82e2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToMinorityShareholders_8c6c1ea5-e331-45ab-9d9a-4fd2e52a7bb0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToMinorityShareholders"/>
    <link:calculationArc order="7" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_us-gaap_PaymentsToMinorityShareholders_8c6c1ea5-e331-45ab-9d9a-4fd2e52a7bb0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RepaymentsOfLongTermLinesOfCredit_4b83262a-133a-4b48-8889-c51da5bdae05" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfLongTermLinesOfCredit"/>
    <link:calculationArc order="8" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_us-gaap_RepaymentsOfLongTermLinesOfCredit_4b83262a-133a-4b48-8889-c51da5bdae05" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfDividends_7ca34526-fcba-409d-b8be-ee29f8ec8191" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsOfDividends"/>
    <link:calculationArc order="9" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_us-gaap_PaymentsOfDividends_7ca34526-fcba-409d-b8be-ee29f8ec8191" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_DistributionToFromParent_002ca2ec-449d-499b-b10f-7d5d9ac6cacb" xlink:href="pntg-20211231.xsd#pntg_DistributionToFromParent"/>
    <link:calculationArc order="10" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_4fc0d238-9dd8-431f-802e-5b4400d4af7d" xlink:to="loc_pntg_DistributionToFromParent_002ca2ec-449d-499b-b10f-7d5d9ac6cacb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_d1e3f069-bf4d-48b6-aec5-5db09c37448e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8b708939-920a-44ae-a3e7-5a5e93fc98f3" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_d1e3f069-bf4d-48b6-aec5-5db09c37448e" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8b708939-920a-44ae-a3e7-5a5e93fc98f3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_5488b248-95c8-4d95-b610-25dc779be2f7" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_d1e3f069-bf4d-48b6-aec5-5db09c37448e" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_5488b248-95c8-4d95-b610-25dc779be2f7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_6246d6ba-b6d8-4ac8-afb4-ed3492393ba1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_d1e3f069-bf4d-48b6-aec5-5db09c37448e" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_6246d6ba-b6d8-4ac8-afb4-ed3492393ba1" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/BASISOFPRESENTATIONANDSUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESSUMMARYOFINSURANCELIABILITYDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#BASISOFPRESENTATIONANDSUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESSUMMARYOFINSURANCELIABILITYDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/BASISOFPRESENTATIONANDSUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESSUMMARYOFINSURANCELIABILITYDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_pntg_InsuranceProgramAccruedExpenses_eb98c152-287a-4160-bfad-e0064a6e31a9" xlink:href="pntg-20211231.xsd#pntg_InsuranceProgramAccruedExpenses"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_GeneralAndProfessionalInsuranceLiability_9e14f809-4ee0-4951-9842-7490caa60ba6" xlink:href="pntg-20211231.xsd#pntg_GeneralAndProfessionalInsuranceLiability"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_pntg_InsuranceProgramAccruedExpenses_eb98c152-287a-4160-bfad-e0064a6e31a9" xlink:to="loc_pntg_GeneralAndProfessionalInsuranceLiability_9e14f809-4ee0-4951-9842-7490caa60ba6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WorkersCompensationLiabilityCurrentAndNoncurrent_e57e7018-29eb-4282-9081-8e502f2d7b9d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WorkersCompensationLiabilityCurrentAndNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_pntg_InsuranceProgramAccruedExpenses_eb98c152-287a-4160-bfad-e0064a6e31a9" xlink:to="loc_us-gaap_WorkersCompensationLiabilityCurrentAndNoncurrent_e57e7018-29eb-4282-9081-8e502f2d7b9d" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/BASISOFPRESENTATIONANDSUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESSUMMARYOFINSURANCELIABILITYDetails_1" xlink:type="simple" xlink:href="pntg-20211231.xsd#BASISOFPRESENTATIONANDSUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESSUMMARYOFINSURANCELIABILITYDetails_1"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/BASISOFPRESENTATIONANDSUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESSUMMARYOFINSURANCELIABILITYDetails_1" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_pntg_InsuranceProgramAccruedExpenses_c97bf839-33f0-43ca-b1ef-b07b648bf48c" xlink:href="pntg-20211231.xsd#pntg_InsuranceProgramAccruedExpenses"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_InsuranceProgramAccruedExpensesNoncurrent_0f1f0c4d-40ad-433d-9613-3c95dda08ba4" xlink:href="pntg-20211231.xsd#pntg_InsuranceProgramAccruedExpensesNoncurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_pntg_InsuranceProgramAccruedExpenses_c97bf839-33f0-43ca-b1ef-b07b648bf48c" xlink:to="loc_pntg_InsuranceProgramAccruedExpensesNoncurrent_0f1f0c4d-40ad-433d-9613-3c95dda08ba4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_InsuranceProgramAccruedExpensesCurrent_23e2347e-3df3-40f6-b71b-ae13e74c1266" xlink:href="pntg-20211231.xsd#pntg_InsuranceProgramAccruedExpensesCurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_pntg_InsuranceProgramAccruedExpenses_c97bf839-33f0-43ca-b1ef-b07b648bf48c" xlink:to="loc_pntg_InsuranceProgramAccruedExpensesCurrent_23e2347e-3df3-40f6-b71b-ae13e74c1266" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/COMPUTATIONOFNETINCOMEPERCOMMONSHARERECONCILIATIONDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#COMPUTATIONOFNETINCOMEPERCOMMONSHARERECONCILIATIONDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/COMPUTATIONOFNETINCOMEPERCOMMONSHARERECONCILIATIONDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_6d205c6a-62ba-4368-84a2-eaf38dfcaee6" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_cf498c6b-2881-4543-a34a-dd61faaed543" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_6d205c6a-62ba-4368-84a2-eaf38dfcaee6" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_cf498c6b-2881-4543-a34a-dd61faaed543" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_ebd58042-910e-4496-8595-ff2c44fe3e5d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_6d205c6a-62ba-4368-84a2-eaf38dfcaee6" xlink:to="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_ebd58042-910e-4496-8595-ff2c44fe3e5d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_7a5657a7-ff01-42fa-873a-f003a74508ca" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_216169ea-3586-4a16-9bae-70976abbe477" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProfitLoss"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_7a5657a7-ff01-42fa-873a-f003a74508ca" xlink:to="loc_us-gaap_ProfitLoss_216169ea-3586-4a16-9bae-70976abbe477" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_0ba7a61b-dda2-4ebd-b51c-547f54c63533" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_7a5657a7-ff01-42fa-873a-f003a74508ca" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_0ba7a61b-dda2-4ebd-b51c-547f54c63533" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/REVENUEANDACCOUNTSRECEIVABLEACCOUNTSRECEIVABLEDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#REVENUEANDACCOUNTSRECEIVABLEACCOUNTSRECEIVABLEDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/REVENUEANDACCOUNTSRECEIVABLEACCOUNTSRECEIVABLEDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_cbd9d135-51ba-42f7-9418-33a8add9a01d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableGrossCurrent_4dcbaeec-3101-4f13-a005-12cceb59694d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableGrossCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccountsReceivableNetCurrent_cbd9d135-51ba-42f7-9418-33a8add9a01d" xlink:to="loc_us-gaap_AccountsReceivableGrossCurrent_4dcbaeec-3101-4f13-a005-12cceb59694d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_3c14a965-cd20-4af1-b686-aaddf30e0230" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccountsReceivableNetCurrent_cbd9d135-51ba-42f7-9418-33a8add9a01d" xlink:to="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_3c14a965-cd20-4af1-b686-aaddf30e0230" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/ACQUISITIONSSCHEDULEOFOPERATIONSACQUIREDINBUSINESSCOMBINATIONSDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#ACQUISITIONSSCHEDULEOFOPERATIONSACQUIREDINBUSINESSCOMBINATIONSDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/ACQUISITIONSSCHEDULEOFOPERATIONSACQUIREDINBUSINESSCOMBINATIONSDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_c2cd8804-0899-4742-9551-83844ba58ea9" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_66bb9ce6-8e2f-4580-b630-c0766c89fb48" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_c2cd8804-0899-4742-9551-83844ba58ea9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_66bb9ce6-8e2f-4580-b630-c0766c89fb48" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_17a98e03-64ae-4e16-bf4c-a9481f6539e9" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Goodwill"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_c2cd8804-0899-4742-9551-83844ba58ea9" xlink:to="loc_us-gaap_Goodwill_17a98e03-64ae-4e16-bf4c-a9481f6539e9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_e7970289-4e43-4f76-bb69-14b3dc6c0e52" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_c2cd8804-0899-4742-9551-83844ba58ea9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_e7970289-4e43-4f76-bb69-14b3dc6c0e52" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipmentFurnitureAndFixtures_22f3da69-fcd1-4c35-8693-9c7ba7c66960" xlink:href="pntg-20211231.xsd#pntg_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipmentFurnitureAndFixtures"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_c2cd8804-0899-4742-9551-83844ba58ea9" xlink:to="loc_pntg_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipmentFurnitureAndFixtures_22f3da69-fcd1-4c35-8693-9c7ba7c66960" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_b5a97084-0cfd-46bf-b65b-77e90b09954e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_c2cd8804-0899-4742-9551-83844ba58ea9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_b5a97084-0cfd-46bf-b65b-77e90b09954e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_82313f98-c027-4ae3-b88d-390b58f270cf" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_888f8c40-f589-41ea-8fd9-4c32576164b4" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_82313f98-c027-4ae3-b88d-390b58f270cf" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_888f8c40-f589-41ea-8fd9-4c32576164b4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_508eadf1-3589-4623-895c-900eb50acb62" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_82313f98-c027-4ae3-b88d-390b58f270cf" xlink:to="loc_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_508eadf1-3589-4623-895c-900eb50acb62" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_BusinessCombinationCashPaidInPriorYear_745f8566-05f0-4fa2-b935-5d8e41647b25" xlink:href="pntg-20211231.xsd#pntg_BusinessCombinationCashPaidInPriorYear"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_82313f98-c027-4ae3-b88d-390b58f270cf" xlink:to="loc_pntg_BusinessCombinationCashPaidInPriorYear_745f8566-05f0-4fa2-b935-5d8e41647b25" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/PROPERTYANDEQUIPMENTNETDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#PROPERTYANDEQUIPMENTNETDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/PROPERTYANDEQUIPMENTNETDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_451900f4-20e1-4ad6-9fe0-c48b29a2b7f2" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentGross_e0ac737a-0d1a-46f1-a378-fce82e8313e8" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_451900f4-20e1-4ad6-9fe0-c48b29a2b7f2" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentGross_e0ac737a-0d1a-46f1-a378-fce82e8313e8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_be06d49a-34e7-48bf-aee9-3837d1215a36" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_451900f4-20e1-4ad6-9fe0-c48b29a2b7f2" xlink:to="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_be06d49a-34e7-48bf-aee9-3837d1215a36" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/OTHERACCRUEDLIABILITIESDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#OTHERACCRUEDLIABILITIESDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/OTHERACCRUEDLIABILITIESDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAccruedLiabilitiesCurrent_a54b1e73-c6b0-4323-8799-c5e17ff22916" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CustomerRefundLiabilityCurrent_715e85b4-9ded-4c1d-b3db-d7f4a135cfa3" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CustomerRefundLiabilityCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAccruedLiabilitiesCurrent_a54b1e73-c6b0-4323-8799-c5e17ff22916" xlink:to="loc_us-gaap_CustomerRefundLiabilityCurrent_715e85b4-9ded-4c1d-b3db-d7f4a135cfa3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityCurrent_f347de88-9c16-4ee0-b600-f37bf03f3c0b" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAccruedLiabilitiesCurrent_a54b1e73-c6b0-4323-8799-c5e17ff22916" xlink:to="loc_us-gaap_ContractWithCustomerLiabilityCurrent_f347de88-9c16-4ee0-b600-f37bf03f3c0b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepositLiabilityCurrent_8a8a77ae-f409-4075-830c-97d881c2f7d3" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepositLiabilityCurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAccruedLiabilitiesCurrent_a54b1e73-c6b0-4323-8799-c5e17ff22916" xlink:to="loc_us-gaap_DepositLiabilityCurrent_8a8a77ae-f409-4075-830c-97d881c2f7d3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForTaxesOtherThanIncomeTaxesCurrent_6d55db61-3254-4905-b9a7-4c209dd3ab13" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccrualForTaxesOtherThanIncomeTaxesCurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAccruedLiabilitiesCurrent_a54b1e73-c6b0-4323-8799-c5e17ff22916" xlink:to="loc_us-gaap_AccrualForTaxesOtherThanIncomeTaxesCurrent_6d55db61-3254-4905-b9a7-4c209dd3ab13" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherSundryLiabilitiesCurrent_35bc28e2-59ec-4547-a48d-d0e01335b443" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherSundryLiabilitiesCurrent"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAccruedLiabilitiesCurrent_a54b1e73-c6b0-4323-8799-c5e17ff22916" xlink:to="loc_us-gaap_OtherSundryLiabilitiesCurrent_35bc28e2-59ec-4547-a48d-d0e01335b443" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SelfInsuranceReserveCurrent_bb632e9a-cd23-460d-81ae-29e824c662eb" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SelfInsuranceReserveCurrent"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAccruedLiabilitiesCurrent_a54b1e73-c6b0-4323-8799-c5e17ff22916" xlink:to="loc_us-gaap_SelfInsuranceReserveCurrent_bb632e9a-cd23-460d-81ae-29e824c662eb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_ContractLiabilityAdvancePaymentsCARESAct_805f7245-15b2-4934-8d98-7a1d4c4e9a8c" xlink:href="pntg-20211231.xsd#pntg_ContractLiabilityAdvancePaymentsCARESAct"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAccruedLiabilitiesCurrent_a54b1e73-c6b0-4323-8799-c5e17ff22916" xlink:to="loc_pntg_ContractLiabilityAdvancePaymentsCARESAct_805f7245-15b2-4934-8d98-7a1d4c4e9a8c" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/DEBTSCHEDULEOFLONGTERMDEBTDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#DEBTSCHEDULEOFLONGTERMDEBTDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/DEBTSCHEDULEOFLONGTERMDEBTDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_f22a4895-d441-48b9-8667-95b850d3f5fa" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermDebt"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredFinanceCostsNet_9fd55560-22e1-47fc-b41b-b14c5233e103" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredFinanceCostsNet"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_f22a4895-d441-48b9-8667-95b850d3f5fa" xlink:to="loc_us-gaap_DeferredFinanceCostsNet_9fd55560-22e1-47fc-b41b-b14c5233e103" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentCarryingAmount_fecc46f1-8d56-4f86-a6e7-36bf196afe60" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_f22a4895-d441-48b9-8667-95b850d3f5fa" xlink:to="loc_us-gaap_DebtInstrumentCarryingAmount_fecc46f1-8d56-4f86-a6e7-36bf196afe60" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/OPTIONSANDAWARDSSHAREBASEDCOMPENSATIONEXPENSEANDNARRATIVEDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#OPTIONSANDAWARDSSHAREBASEDCOMPENSATIONEXPENSEANDNARRATIVEDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/OPTIONSANDAWARDSSHAREBASEDCOMPENSATIONEXPENSEANDNARRATIVEDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_27ae4435-95af-4704-87ba-bc441b8fc3d8" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_2a7208f6-76a6-42bd-926c-4862469050a4" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_27ae4435-95af-4704-87ba-bc441b8fc3d8" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_2a7208f6-76a6-42bd-926c-4862469050a4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_013a8c3d-da8f-490e-9fdd-6b49cef7230b" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_27ae4435-95af-4704-87ba-bc441b8fc3d8" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_013a8c3d-da8f-490e-9fdd-6b49cef7230b" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/LEASESFUTUREMINIMUMLEASEPAYMENTSDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#LEASESFUTUREMINIMUMLEASEPAYMENTSDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/LEASESFUTUREMINIMUMLEASEPAYMENTSDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_577ba6b7-874f-46fc-bea2-b1573c94b58b" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_91aae64e-d0c6-4aee-b5e6-117b0bdc1361" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_577ba6b7-874f-46fc-bea2-b1573c94b58b" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_91aae64e-d0c6-4aee-b5e6-117b0bdc1361" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_d04c7377-e21c-4953-8964-710c772f170e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_577ba6b7-874f-46fc-bea2-b1573c94b58b" xlink:to="loc_us-gaap_OperatingLeaseLiability_d04c7377-e21c-4953-8964-710c772f170e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_ed9aa9da-bf7b-40e9-93a2-c6806b035ab5" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityCurrent_a32b0329-2167-4f83-be33-601cf26965a0" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeaseLiability_ed9aa9da-bf7b-40e9-93a2-c6806b035ab5" xlink:to="loc_us-gaap_OperatingLeaseLiabilityCurrent_a32b0329-2167-4f83-be33-601cf26965a0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_491fbde8-7f78-43bc-bb12-fbe42fbdf74e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeaseLiability_ed9aa9da-bf7b-40e9-93a2-c6806b035ab5" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_491fbde8-7f78-43bc-bb12-fbe42fbdf74e" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/LEASESFUTUREMINIMUMLEASEPAYMENTSDetails_1" xlink:type="simple" xlink:href="pntg-20211231.xsd#LEASESFUTUREMINIMUMLEASEPAYMENTSDetails_1"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/LEASESFUTUREMINIMUMLEASEPAYMENTSDetails_1" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_ecce4754-ac29-4d8f-b453-50341e7f4651" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_2a874d75-1e47-4357-8621-ba090958f12f" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_ecce4754-ac29-4d8f-b453-50341e7f4651" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_2a874d75-1e47-4357-8621-ba090958f12f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_8ced9533-e59a-4fe8-973e-65b646fefd2d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_ecce4754-ac29-4d8f-b453-50341e7f4651" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_8ced9533-e59a-4fe8-973e-65b646fefd2d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_1cda688d-42a7-4484-b61c-ad6434452a78" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_ecce4754-ac29-4d8f-b453-50341e7f4651" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_1cda688d-42a7-4484-b61c-ad6434452a78" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_919a5fb4-5540-479c-86cc-beb344428b2c" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_ecce4754-ac29-4d8f-b453-50341e7f4651" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_919a5fb4-5540-479c-86cc-beb344428b2c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_715fb6d3-f493-4078-a417-75d4c6bd87a1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_ecce4754-ac29-4d8f-b453-50341e7f4651" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_715fb6d3-f493-4078-a417-75d4c6bd87a1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_5787961c-de8f-45f8-b499-34445df9e2fe" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_ecce4754-ac29-4d8f-b453-50341e7f4651" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_5787961c-de8f-45f8-b499-34445df9e2fe" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/INCOMETAXESPROVISIONFORINCOMETAXESDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#INCOMETAXESPROVISIONFORINCOMETAXESDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/INCOMETAXESPROVISIONFORINCOMETAXESDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_63a1578f-482e-4ea2-889d-701ed7c60831" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxExpenseBenefit_f70f4049-40e4-4c9c-b23c-931e83863ecd" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_63a1578f-482e-4ea2-889d-701ed7c60831" xlink:to="loc_us-gaap_DeferredIncomeTaxExpenseBenefit_f70f4049-40e4-4c9c-b23c-931e83863ecd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_cf1f2bb4-55d4-4b21-bee8-9bca6470bd1d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_63a1578f-482e-4ea2-889d-701ed7c60831" xlink:to="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_cf1f2bb4-55d4-4b21-bee8-9bca6470bd1d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_35f4a036-cf19-4c09-a402-c3b6b7315f13" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CurrentFederalTaxExpenseBenefit_9561e6a6-a065-4b50-8889-ac837baccaa6" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_35f4a036-cf19-4c09-a402-c3b6b7315f13" xlink:to="loc_us-gaap_CurrentFederalTaxExpenseBenefit_9561e6a6-a065-4b50-8889-ac837baccaa6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CurrentStateAndLocalTaxExpenseBenefit_df05de52-b1a8-41b7-b06a-f4f4d5ec7abe" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_35f4a036-cf19-4c09-a402-c3b6b7315f13" xlink:to="loc_us-gaap_CurrentStateAndLocalTaxExpenseBenefit_df05de52-b1a8-41b7-b06a-f4f4d5ec7abe" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxExpenseBenefit_ba9d4198-adb3-4e57-945c-5ff7ef5e1536" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredFederalIncomeTaxExpenseBenefit_ed7cd373-1b51-4b8e-8a4a-91b391271bcf" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxExpenseBenefit_ba9d4198-adb3-4e57-945c-5ff7ef5e1536" xlink:to="loc_us-gaap_DeferredFederalIncomeTaxExpenseBenefit_ed7cd373-1b51-4b8e-8a4a-91b391271bcf" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_abb56ca5-36ed-4dbb-96c3-6614997f06db" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxExpenseBenefit_ba9d4198-adb3-4e57-945c-5ff7ef5e1536" xlink:to="loc_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_abb56ca5-36ed-4dbb-96c3-6614997f06db" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/INCOMETAXESTAXRATERECONCILIATIONDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#INCOMETAXESTAXRATERECONCILIATIONDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/INCOMETAXESTAXRATERECONCILIATIONDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAccruedBonus_7fa062c7-e077-49a1-9f0c-4503742d17b1" xlink:href="pntg-20211231.xsd#pntg_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAccruedBonus"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_pntg_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseAccruedBonus_7fa062c7-e077-49a1-9f0c-4503742d17b1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_18c6e101-7f67-449d-886c-f058e7cb9a37" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_18c6e101-7f67-449d-886c-f058e7cb9a37" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_EffectiveIncomeTaxRateReconciliationTransactionCostsPercent_4bbc1586-40df-4bda-8de7-ce53102c63bd" xlink:href="pntg-20211231.xsd#pntg_EffectiveIncomeTaxRateReconciliationTransactionCostsPercent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_pntg_EffectiveIncomeTaxRateReconciliationTransactionCostsPercent_4bbc1586-40df-4bda-8de7-ce53102c63bd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_EffectiveIncomeTaxRateReconciliationDeductibleExpenseShareBasedPaymentArrangementPercent_5cfc35fa-1461-47d8-a097-43925e5a718e" xlink:href="pntg-20211231.xsd#pntg_EffectiveIncomeTaxRateReconciliationDeductibleExpenseShareBasedPaymentArrangementPercent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_pntg_EffectiveIncomeTaxRateReconciliationDeductibleExpenseShareBasedPaymentArrangementPercent_5cfc35fa-1461-47d8-a097-43925e5a718e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_cc266135-403d-4dfa-9522-4241db87e861" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_cc266135-403d-4dfa-9522-4241db87e861" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_2cf4e6f5-f6de-4eb3-a33b-6244f8162e69" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_2cf4e6f5-f6de-4eb3-a33b-6244f8162e69" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_81f35f8b-3d41-4bea-98f4-0dafbea5b4b4" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_81f35f8b-3d41-4bea-98f4-0dafbea5b4b4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationMinorityInterestIncomeExpense_035ecbf7-744c-44da-89f8-de656c61a6f5" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationMinorityInterestIncomeExpense"/>
    <link:calculationArc order="8" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationMinorityInterestIncomeExpense_035ecbf7-744c-44da-89f8-de656c61a6f5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseMealsAndEntertainment_67404f86-6af1-4a4f-933a-d5a809d7877d" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseMealsAndEntertainment"/>
    <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseMealsAndEntertainment_67404f86-6af1-4a4f-933a-d5a809d7877d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_EffectiveIncomeTaxRateReconciliationSection162mLimitation_dc0eb627-460a-45a4-a35c-f7d755011efd" xlink:href="pntg-20211231.xsd#pntg_EffectiveIncomeTaxRateReconciliationSection162mLimitation"/>
    <link:calculationArc order="10" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_pntg_EffectiveIncomeTaxRateReconciliationSection162mLimitation_dc0eb627-460a-45a4-a35c-f7d755011efd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_7a7dea29-fbb0-4e97-aa68-fca3ca9e56f5" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits"/>
    <link:calculationArc order="11" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_7a7dea29-fbb0-4e97-aa68-fca3ca9e56f5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_45dde2a3-b505-4f32-b03d-3201bbac2de9" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther"/>
    <link:calculationArc order="12" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_6a382185-d61b-4702-b07e-a735b31f0885" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_45dde2a3-b505-4f32-b03d-3201bbac2de9" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://pennantgroup.com/role/INCOMETAXESDEFERREDTAXASSETSANDLIABILITIESDetails" xlink:type="simple" xlink:href="pntg-20211231.xsd#INCOMETAXESDEFERREDTAXASSETSANDLIABILITIESDetails"/>
  <link:calculationLink xlink:role="http://pennantgroup.com/role/INCOMETAXESDEFERREDTAXASSETSANDLIABILITIESDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsGross_ecbdc03b-7469-48a0-9e26-9f87dc8fa1af" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsStateTaxes_546a7031-a5be-4680-b2b4-5bf1bdf4a1be" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsStateTaxes"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ecbdc03b-7469-48a0-9e26-9f87dc8fa1af" xlink:to="loc_us-gaap_DeferredTaxAssetsStateTaxes_546a7031-a5be-4680-b2b4-5bf1bdf4a1be" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_22c911ed-f0ed-42d0-bf46-df7596c16398" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ecbdc03b-7469-48a0-9e26-9f87dc8fa1af" xlink:to="loc_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_22c911ed-f0ed-42d0-bf46-df7596c16398" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_DeferredTaxAssetsLeaseLiabilities_2adba2b8-4837-4942-b2ec-fe91a4d17ede" xlink:href="pntg-20211231.xsd#pntg_DeferredTaxAssetsLeaseLiabilities"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ecbdc03b-7469-48a0-9e26-9f87dc8fa1af" xlink:to="loc_pntg_DeferredTaxAssetsLeaseLiabilities_2adba2b8-4837-4942-b2ec-fe91a4d17ede" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsSelfInsurance_d81fc3cd-bccd-4549-8739-d8417dacf721" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsSelfInsurance"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ecbdc03b-7469-48a0-9e26-9f87dc8fa1af" xlink:to="loc_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsSelfInsurance_d81fc3cd-bccd-4549-8739-d8417dacf721" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_d88f0f30-0950-4dad-a4b7-f8c9aa3ea745" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ecbdc03b-7469-48a0-9e26-9f87dc8fa1af" xlink:to="loc_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_d88f0f30-0950-4dad-a4b7-f8c9aa3ea745" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilities_ebd9cc56-628f-48fe-9ca8-c23b2cf7593a" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxLiabilities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesLeasingArrangements_2835ec34-6f96-45ca-94dc-9f8988df8d27" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxLiabilitiesLeasingArrangements"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_ebd9cc56-628f-48fe-9ca8-c23b2cf7593a" xlink:to="loc_us-gaap_DeferredTaxLiabilitiesLeasingArrangements_2835ec34-6f96-45ca-94dc-9f8988df8d27" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesPrepaidExpenses_ba912576-039c-4626-aa67-2beb79d0ca7a" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxLiabilitiesPrepaidExpenses"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_ebd9cc56-628f-48fe-9ca8-c23b2cf7593a" xlink:to="loc_us-gaap_DeferredTaxLiabilitiesPrepaidExpenses_ba912576-039c-4626-aa67-2beb79d0ca7a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_DeferredTaxLiabilitiesDepreciationAndAmortization_45f73742-5de1-4ad0-8cb6-aca1ce1f193c" xlink:href="pntg-20211231.xsd#pntg_DeferredTaxLiabilitiesDepreciationAndAmortization"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_ebd9cc56-628f-48fe-9ca8-c23b2cf7593a" xlink:to="loc_pntg_DeferredTaxLiabilitiesDepreciationAndAmortization_45f73742-5de1-4ad0-8cb6-aca1ce1f193c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_pntg_DeferredTaxLiabilitiesStateTaxes_8a317f71-1394-4e48-aa2d-a1c444e0b7d3" xlink:href="pntg-20211231.xsd#pntg_DeferredTaxLiabilitiesStateTaxes"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_ebd9cc56-628f-48fe-9ca8-c23b2cf7593a" xlink:to="loc_pntg_DeferredTaxLiabilitiesStateTaxes_8a317f71-1394-4e48-aa2d-a1c444e0b7d3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsLiabilitiesNet_49486706-4586-4124-afa0-2ad1cc07e5f1" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsNet_1f5e8ae9-e12f-4e98-a871-e1d3d814b19e" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsLiabilitiesNet_49486706-4586-4124-afa0-2ad1cc07e5f1" xlink:to="loc_us-gaap_DeferredTaxAssetsNet_1f5e8ae9-e12f-4e98-a871-e1d3d814b19e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilities_478a2022-0666-4ca4-8656-95ccb17633be" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxLiabilities"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsLiabilitiesNet_49486706-4586-4124-afa0-2ad1cc07e5f1" xlink:to="loc_us-gaap_DeferredIncomeTaxLiabilities_478a2022-0666-4ca4-8656-95ccb17633be" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsNet_e83c07cd-c204-497e-a10d-6ee706e15cc9" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsValuationAllowance_69391530-9285-4453-a8db-0feead4b7c66" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsNet_e83c07cd-c204-497e-a10d-6ee706e15cc9" xlink:to="loc_us-gaap_DeferredTaxAssetsValuationAllowance_69391530-9285-4453-a8db-0feead4b7c66" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsGross_57522d5c-1596-4a5f-be06-a88d58b2c460" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsNet_e83c07cd-c204-497e-a10d-6ee706e15cc9" xlink:to="loc_us-gaap_DeferredTaxAssetsGross_57522d5c-1596-4a5f-be06-a88d58b2c460" xlink:type="arc"/>
  </link:calculationLink>
</link:linkbase>
