In this step, the mechanism by which the tasks will be distributed among the various processes is specified. This phase is very important because it establishes the distribution of workload among the various processors. Load balancing is crucial here; in fact, all processors must work with continuity, avoiding being in an idle state for a long time.

To perform this, the coder takes into account the possible heterogeneity of the system that tries to assign more tasks to better-performing processors. Finally, for greater efficiency of parallelization, it is necessary to limit communication as much as possible between processors, as they are often the source of slowdowns and consumption of resources.