And the other part is the "goodwill" you mention - if you jettison people for nothin en masse, word gets out, and make it hard to hire in the future
People who aren't motivated and/or don't back themselves to get another job will stay (i.e. probably the people you want to get rid of)
Claims do affect the rate they pay next year, but the company isn’t “on the hook” for you personally, at least not any more than they are for your social security income.