(1)往下顶替
当公司出现暂时性或永久性裁员时，用高级僱员取代低级僱员的一种作法。

(2)按年资解僱人员

• subsequent purchaser
• subsequent purchaser in good faith
• subservant
• subservient possession
• subsidiary
• subsidiary company
• subsidiary corporation
• subsidiary fact
• subsidiary trust
• subsidy
• sub sigillo
• sub silentio
• subsistence
• subsistence allowance
• subsistence loan
• subsoil
• sub spe reconciliationis
• substance of indictment
• substance over form
• substance vs. form concept
• substantial adverse claim
• substantial breach
• substantial capacity test
• substantial claim
• substantial compliance