user
Given a cartoon image and a caption. Caption: And this is our new incentive plan. Question: Generating an explanation of why this image/caption combination is funny. Answer: 
assistant
An "incentive plan" is usually a type of employee compensation that rewards people financially for meeting specific performance targets. But here, the company can't afford to pay extra, so their incentive plan is the electric chair: the implication is that employees must meet targets or they will simply be killed. A dark but humorous joke about how some companies view their employees as disposable.