I'm not convinced there's going to be any tax reset at all. There might be a reduction in the payroll, certainly.
The reset idea presupposes that you're going to take advantage of the lower rate to jack up the payroll all over again the next year.
Maybe instead of that they reduce the payroll down to say 10 million over the first threshold. They would have to pay 50% tax on that, which is no big deal in the overall picture.