Instead, be empathic. It’s okay to say you’re sorry that the circumstances have come to this. Here’s a sample close for such a
meeting:

Jim, it’s never personal; it’s all about business decisions that companies are forced to make after they’ve made reasonable attempts to help an employee improve. I realize that sometimes it’s just not a match. Call it poor timing or the right person matched with the wrong job. I want to thank you for all your efforts. I know you’ve tried to make this work. I hope you can understand what led us to this decision, and I hope that you find in your heart of hearts that it’s fair. These things happen to all of us at one point or another in our careers. I just want to make sure that you feel we handled this matter professionally and respectfully, because it’s not a decision that we’ve made without a lot of consideration. We wish you well.

Amanagement witness should attend all termination meetings. First, both managers will feel more at ease having someone to share the burden with. Second, a witness will be able to testify on behalf of the company at a later date should the employee claim that management made discriminatory remarks or other inappropriate comments at the termination meeting. Third, there is an element of safety in numbers. Although workplace violence is rare, having a second adult in the room minimizes the chances that a worker will react physically to the discharge.

Taken From : The Hiring and Firing Quention and Answer Book