get to the point when conducting the layoff. don't waste the employee's time of cause unneeded distress by circling around the topic. let the employee know the layoff is not personal, and the his position or department was eliminated because of business necessity. be direct, clear and honest when stating the reasons behind the layoff, such as the need to cut costs to remain competitive. thank the employee for his service and state specific examples of his outstanding job performance to show the employee his work was apperciated