i.1. if the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004,(1) 100%, if that specified period of the individual is included in the first or second year of the period described in paragraph c of the definition of “eligible activity period” in the first paragraph of section 737.22.0.5,
(2) 75%, if that specified period of the individual is included in the third year of the period described in that paragraph c,
(3) 50%, if that specified period of the individual is included in the fourth year of the period described in that paragraph c, or
(4) 25%, if that specified period of the individual is included in the fifth year of the period described in that paragraph c, and