They probably claim all of it, but likely only job description.

"You have 20 guys that can code, so you can get rid of two of them".

Employees are treated as a cost which is why you often see the strongest performers inexplicably laid off (since they are likely compensated higher). In situations like this they don’t care about productivity; leadership is given a list and they can move a few people around but for most its game over once they’re on it.