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Companies do this frequently. It's the annual "Cisco is laying off 7400 employees" or "E-bay is laying off 5000 employees" or "Microsoft is laying off 13,000 employees", where each time the number is suspiciously close to 10% of the company. Commenters on HN usually assume this means that X is in trouble, but really it's a way to get rid of the bottom 10% of the company while passing the cost on to the state's unemployment insurance fund.

Your employer pays into that fund, and when you draw, your employer's premium goes up.

All employers pay into that fund, so tragically, it's pretty cost-effective for any individual employer to exploit those commons.

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