[nradov]

It's better for employees to do layoffs in Q1. Many large companies impose hiring freezes in Q4 in order to meet annual financial targets, plus key people are more likely to be out on PTO so it's harder to make hiring decisions. In Q1 the budgets get reset and job searches tend to progress more quickly.

[throwbadubadu]

This, and even if it maybe does not change much it is not nice as the employee to get that as Christmas present and to take home over the holidays in late Q4.