ten-percent
Explanation
This comic satirizes corporate euphemisms for layoffs. A manager announces that "profits are down" and they "need to get rid of 10% of employees." When asked "Which 10%?" the manager replies: "Starting below the knee. That will make it harder to leave the factory."
The final panel delivers the punchline when the manager says he's concerned there may be a "morale problem," and the subordinate (apparently already conditioned to corporate doublespeak) replies, "No, I feel fine."
The joke operates on multiple levels. First, "getting rid of 10% of employees" is reinterpreted literally -- not firing 10% of the workforce, but physically removing 10% of each employee (their lower legs). Second, the reason is darkly logical in a dystopian-corporate way: amputating workers' legs makes them unable to leave, ensuring labor retention. Third, the "morale problem" punchline shows a worker so beaten down by corporate culture that he interprets "morale" as a personal feeling rather than a collective crisis, cheerfully accepting horrific conditions. The comic is a pointed critique of how corporations treat workers as expendable resources and use sanitized language to disguise cruelty.