Workforce imbalances

Eduardo has been working in a medium$-$sized bookstore for $15$ years, but now things aren't going well. He has been losing more and more clients over the past $2$ years, and now he simply has more employees than he can pay. He's considered several ways to reduce the size of his workforce, and he's finally decided to give his employees the option of retiring early. He offers everyone in the company the opportunity to retire early, telling them that he will contribute $$5,000$ to their $401ks$ if they take him up on his offer. What approach is Eduardo using to deal with his surplus of employees?