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Dear [company name] team [or department name if not directed to the whole company], I am writing to inform you all that [employee name] is leaving the company on [departure date].
Being laid off means you have lost your job due to changes that the company has decided to make on its end. The difference between being laid off and being fired is that if you are fired, the company considers that your actions have caused the termination. If you are laid off, you didn't necessarily do anything wrong.
What to say: Be direct from the start, explaining there is no other position available and the employee is being laid off. Explain actions that need to be taken (timesheet submission, exit paperwork, and unemployment paperwork) Express gratitude for the employee's service.
In California, you can submit notice of a layoff by email or snail mail to the WARN Act Coordinator at the state Employment Development Division.
Because of at-will employment in the United States, layoffs can (and do) happen suddenly. In most cases when people are laid off from work, they are so shocked or emotional about the experience that they aren't sure what to do, what their rights are, or if they might even have a legal basis to sue.

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[Letterhead] Dear Employee: It is with regret that I inform you that you are being laid off from your position as __________________________ effective ___________. Lack of funds (and/or lack of work) necessitates this layoff. This layoff action is indefinite in duration and should be considered permanent.
\u201cGet to the point quickly: Be direct, be honest, and no small talk.\u201d Stybel recommends beginning the conversation by saying: \u201c'I have some bad news to deliver today' because it emotionally prepares the individual.
11 Ways to Handle Being Laid Off Stick to reality. Job loss is difficult. ... Practice gratitude. During the grieving process, everything can seem bleak. ... Maintain your relationships. Closing yourself off to your loved ones may provide some relief from any shame you feel. ... Participate in your community.
\u201cGet to the point quickly: Be direct, be honest, and no small talk.\u201d Stybel recommends beginning the conversation by saying: \u201c'I have some bad news to deliver today' because it emotionally prepares the individual.
Dear [Employee Name]: I regret to inform you that you are being laid off from your position as [position name] effective [date layoff goes into effect]. This layoff should be considered permanent. A recent [restructuring, economic downturn, buyout, etc] requires that [company name] lays off [number] employees.

layoff slip