sum of expected compensation cost for the second-level
reference period determined in accordance with section 57
for all units in which the employer is classified or deemed
classified for the assessment year, in accordance with that
section
second-level
degree of
personalization = _______________________________________________
sum of expected compensation cost for the second-level
reference period determined in accordance with section 57
for all units in which the employer is classified or deemed
classified for the assessment year, in accordance with that
section + the amount set out in Schedule 4