The exercise, in order
A defensible exercise moves in sequence: the business case documented before names are discussed; the affected categories defined; foreign employees released first within each category; LIFO applied or a departure from it justified on recorded, objective criteria; Borang PK filed with the nearest JTK office at least thirty days before the first termination; notice or pay in lieu under section 12; statutory termination benefits computed under the 1980 Regulations for entitled employees; and communications scripted so the town hall, the letters and the press line say the same thing.
VSS design
A voluntary scheme done well takes the sting — and much of the legal risk — out of an exercise. We design eligibility windows, quantum bands benchmarked against market practice (typically above the statutory floor), release language that actually releases, and management discretion clauses that survive the "voluntary" label. Then we handle the leavers who negotiate.

After the exercise
Two disciplines protect the file after separation day: do not backfill released roles in substance for a decent interval (re-advertising a "redundant" position is the single most damaging exhibit an ex-employee can produce), and answer every JTK query promptly and consistently. We stay retained through this tail for exactly that reason.