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For this formula I get a different interpretation. Probably in this argument: ={">$(=2)"}. It seems to count >0 instead of >2.
Count(distinct {$<[Number of illnesses in the last 12 months]={">$(=2)"}>}[Employee code])
/Count(distinct [Employee code])
Someone any idea how to correct?
What if you do this
Count(distinct {$<[Number of illnesses in the last 12 months]={'>2'}>}[Employee code])
/Count(distinct [Employee code])