Empire rake calculation question

[Redmen62]

I've seen allusions to the fact that Party/Empire calculate a players contribution to rake by dividing rake paid by total players in the pot, rather than actual rake taken from pots won. Can anyone definitively state exactly what the calculation is that goes in to calculating a players rake contribution, and thus rake rebate?

I'm curious because the diffrence between my PT stat for "total rake", divided by the average players at the table, is 172% of my actual rake paid, according to my stats in poker tracker.