Legal analysis: Under normal circumstances, the employee who ranks last in the company's assessment results will be dismissed on the grounds that he is incompetent. In fact, this is illegal. Incompetent work refers to the situation that employees can't complete the tasks in the labor contract or the workload of people in the same job and position as required when the company raises the work quota without reason. If a company wants to terminate the labor contract on the grounds of incompetence, it must meet the following three conditions:

(1) The employee is not competent for the job;

(2) Employees who have been retrained or retrained for another job are still not qualified for their original jobs;

(3) Not qualified for the new post after the adjustment of the post.

If an employee is deemed incompetent simply on the basis of ranking last in the performance appraisal, the employer cannot terminate the labor contract on this basis, which is not in compliance with the law. It is illegal to dismiss employees only by the last elimination system. If the company illegally dissolves or terminates the labor contract, it shall pay compensation to the laborer at twice the economic compensation standard.

Legal basis: Article 40 of the Labor Contract Law of People's Republic of China (PRC) is under any of the following circumstances, the employer may terminate the labor contract after notifying the employee in writing 30 days in advance or paying the employee an extra month's salary:

(1) The employee is sick or injured non-work-related, and cannot engage in the original job or other jobs arranged by the employer after the prescribed medical treatment period expires;

(two) the laborer is not competent for the job, and he is still not competent for the job after training or adjusting his post;

(3) The objective conditions on which the labor contract was concluded have changed greatly, which makes it impossible to perform the labor contract, and the employer and the employee cannot reach an agreement on changing the contents of the labor contract through consultation.