However, preparing to handle the situation with sensitivity can at least help to make the best of a bad situation for both you and the person on the receiving end of the news.

Managers must be prepared to deal with making the redundancies themselves — and also how to look after themselves in the aftermath.

Here are suggestions for managers in the first instance:

1. Be prepared

Plan exactly what you want to say and rehearse it. Most importantly, give the message as clearly and concisely as you possibly can. Mumbling or ‘beating around the bush” only serves to prolong the agony both for you and the other individual/s.

2. Remain objective

People can react to bad news in a number of ways; some people become angry or tearful, whilst others may become silent. Give the other individual sufficient opportunity to register your message and try not to take their reaction personally.

3. Be clear on the facts

Make sure that you fully understand the rationale behind the decision to make redundancies. When relaying the news to an individual, ensure that you stick exclusively to these aspects and steer clear of mentioning anything that could be misconstrued as a personal slight upon that person. This is only likely to cause additional upset or dispute.

4. Make use of resources

Utilise any influence that you may have within the organisation in order to generate extra practical and emotional support for those people being made redundant. This is likely to ‘soften the blow’ of the bad news; not to mention showing you and your organisation in a more positive light.

5. Be supportive

You can help to support those employees who have been affected by the redundancies by providing them with good quality references, practical assistance with CV writing, by allowing them time off to attend interviews or by linking them up with members of your own network of contacts who may be able to help them in finding another job. All of these efforts will not only serve to demonstrate the caring aspect of your personality to those who have been affected, but may also help to assuage any guilt that you may be feeling.

And afterwards? Here are five recommendations for managers on how to cope personally with the emotional aspects of making redundancies:

1. Take a short break after delivering bad news to employees. Meet with other colleagues or friends outside the company in order to share your thoughts and emotions.

2. Do not allow friendships with employees to rule your emotions. Closeness can increase stress. When you have employees who are your friends, they are far more likely to feel comfortable in expressing their pain and disappointment in front of you. This in itself is liable to accentuate any negative feelings that you may already be experiencing internally.

3. Draw a distinction between company strategy and your personal feelings. Focus on the ways in which you can positively assist employees in the aftermath of the announcement. Most importantly, remember that thousands of other managers are performing the same unpleasant tasks as you.

4. Take a break if you feel overwhelmed. Get a coffee or go for a walk. Breathe deeply and gather your thoughts. Leave work early or take a day off to collect yourself.

5. Talkto a counsellor or executive coach. If you find yourself experiencing difficulty sleeping, a severe change in appetite, depression, irrational guilt or prolonged periods of stress, seek external support. Often, internalising the feelings only serves to make the situation worse.

Richard Reid is the founder of leading HR consultancy Pinnacle Proactive www.pinnacleproactive.com. (See our Events listings for more.)