53.14. For the purposes of this subdivision, the harmonized service of an employee to whom section 53.15 does not apply and who simultaneously holds more than one pensionable employment under the plan in a year is the aggregate of the harmonized service established for each employment under section 37.1 or 53.13, if the total service credited in respect of such employments is less than or equal to one year.
If the total service credited in respect of the pensionable employments held by the employee is reduced under section 32, harmonized service is the aggregate of the harmonized service in respect of each employment for which service is credited in full and the harmonized service in respect of the employment for which service is credited in part. The latter harmonized service is multiplied by the service credited for the latter employment over the service accumulated in such employment.