Scotland

Take 1 years salary to piss off essentially

"we need to let people go" basically.
It's a nice way of doing layoffs with financial incentives and generally causes less questions during further job interviews.

It would be open to a department (say), allowing people to "leave on good terms" with a bit of extra cash.
Once the voluntary redundancies have been sorted out, mandatory redundancies or layoffs would then be processed to meet whatever target