An excerpt from December 18, 2008 Wall Street Journal article:
(SHRM = Society for Human Resource Management)
According to the SHRM survey, 53% of respondents plan to dismiss employees from various levels. The other respondents indicated that executives are safest from being let go, with only 1% of planned layoffs coming at the executive level. Sales positions will account for 3% of layoffs, middle management for 6%, and the majority of layoffs will hit technical and professional positions or unskilled labor positions, each accounting for 13%. Administrative positions account for another 11%.