How to convey the laying off decision to employees in a best possible way?

Please note: I'm not legal expert, but I have been made redundant myself.

First off, the employer has legal obligations they must fulfil, so these need to be checked in your country of residence. These would include consultation with staff prior to redundancies being announced and how much compensation is due to each employee.

Second, I don't think there is an easy way to tell anyone they are being made redundant. The employer may think they are being helpful when they say, 'there is a likelihood dahdedahdedah ... in 6 month's time', but as an employee, you spend that 6 months worrying (for me it was about 18 months!)

Just as hard is telling you to pack up your desk same day, usually for legal reasons, or being invited to a meeting 50 miles away (or more) to be told - and then you have to travel home feeling gutted, sick and miserable.

Then again, someone may welcome redundancy, especially if they have been with the company a long time and will get a good redundancy payment: that would open up all sorts of possibilities for them to perhaps start up on their own. The consultation process can be used to find people who would be willing to be made redundant for this reason.

An older person, say 45 plus, will find it hard. There's still an overwhelming prejudice against employing older people, even though they are known to have greater stability and maturity of attitude.

Back to the question, 'what's the best way to tell someone they are being laid off': sensitively.

They will know it isn't easy, but you still need to say so. As long as the consultation process has taken place beforehand, then hopefully all possibilities have been considered and this really is a last resort.

If it's a sudden event, then the company should have seen it coming and been  better prepared - but they will still have obligations (check out your government website for info).

These are just a couple of thoughts - I hope they are helpful.