Some legitimate reasons a manager might layoff a high performing employee include: Responses because revenues are down and they have to downsizeto cut costs by eliminating jobs. because revenues are down and they have to downsizeto cut costs by eliminating jobs. because the manager doesn't like the employee. because the manager doesn't like the employee. because the employee is expected to take time off to have a baby. because the employee is expected to take time off to have a baby. because the employee has political opinions that differ from the manager's. because the employee has political opinions that differ from the manager's