Companies are preparing to cut jobs before the holidays this year, but few are expecting to make similar cuts to leadership pay or structure.
A new survey from Resume.com, an online tool that assists job applicants with creating applicant tracking system-friendly resumes, shows a striking disparity between the volume of year-end layoffs and how companies are addressing executive compensation.
Nearly a third (31%) of business leaders say their organization will lay off employees before Dec. 31, yet most executives will still receive their annual bonuses. For CFOs, the findings highlight a familiar pattern as we head into 2026: Finance leaders are likely to oversee cost cuts that affect large sections of the workforce while remaining protected within their own compensation structures.
Executive bonuses hold firm even as layoffs accelerate
The main finding for finance leaders is the stability of executive pay. According to the survey, 82% of companies say executives will still receive bonuses this year.
The contrast inside organizations is sharp. Under six in 10 (58%) of leaders say all laid-off workers will receive severance, leaving a large chunk of workers cut off from pay right before the holiday season. Among those providing severance, 9% offer less than two weeks of pay. Most fall between two and four weeks.
Holiday celebrations are also continuing despite the layoffs on the horizon. Resume.org researchers found that more than half (57%) of companies say they still plan to hold a holiday party. This split between protected executive compensation, lesser support for departing employees and a growing focus on company culture places CFOs in a sensitive position.
They are responsible for the financial reasoning behind layoffs, controlling employee sentiment during the process and are among the group still being rewarded. With this context, some finance leaders may find themselves in a bit of an awkward spot, tasked with pretending all is well at a semi-somber holiday party if teams are trimmed before the get-together.
Incoming layoffs and year-end cost pressure
While those with layoff plans will attempt to follow through on them before Dec. 31, a majority (57%) expect to carry out those cuts between Thanksgiving and Christmas. Another 43% plan reductions during the final week of the year, and 32% say cuts will occur before Thanksgiving.
Many leaders admit the timing is not tied to necessity. Over a third (34%) say the layoffs definitely could have waited until after the holidays, and 40% say they “probably” could have waited. Companies appear to be timing reductions around year-end cycles and prioritizing those reductions over the personal lives of their soon-to-be former human capital. Nearly three-quarters (74%) of respondents cite cost-cutting before Q1 as the main driver, followed by avoiding bonus payouts at 42% and unused PTO at 35%.
For CFOs, these decisions mirror a familiar November and December pattern. Finance teams are closing the books, finalizing budgets and resetting headcount models before entering the new year with a leaner cost base.
AI-driven targeting reshapes who gets cut
Notably, the survey also shows how deeply AI is influencing staffing decisions. While these decisions come with hefty and unprecedented legal risks, almost three-quarters (69%) of companies say they will use AI to help determine which roles to eliminate, and two-thirds (66%) plan to use AI in the layoff process itself. These tools analyze performance, job requirements and skill redundancy at scale. The result is a heavier focus on operational and middle management layers rather than strategic leadership.
That dynamic reinforces C-suite stability. Nothing in the data suggests risks for executive roles. Instead, the pattern points to cuts concentrated in areas where AI identifies overlap or lower organizational value.
For CFOs, this means year-end planning is being shaped both by traditional financial targets and by algorithmic analysis. The employees most affected by holiday layoffs are those furthest from executive compensation figures.
As companies approach the end of 2025, the survey paints a clear picture. Layoffs are incoming for many employees, yet executive bonus plans remain intact, leadership job security stays firm and CFOs remain central to the decisions defining this uneven and sensitive season.
Resume.org surveyed 1,008 business leaders in Nov. 2025. Respondents were those in manager-level positions and directly involved in hiring and personnel decisions.
