My first tea-up-nose Dilbert strip in a while. It's not entirely original of course - Humphrey Bogart coined the fairly well-known phrase "#### ### money" decades ago - but very neatly and cheekily done all the same.
The only part I don't understand is why PHB would be upset, unless there's a hiring freeze and he reckons a cubicle with a useless worker in is better for his little empire than an empty one.