Hence , the scaling factor ensures that the last - man - standing risk - based levy is lower .
Hence , the scaling factor raises a cross-subsidy issue , since an insolvent participating employer will be funded by the rest of the employers in the set of multi-employers .
Hence , the scaling factor ensures that the last - man - standing risk - based levy is lower , but raises a cross-subsidy issue , since an insolvent participating employer will be funded by the rest of the employers in the set of multi-employers .