Being an employee at any company, the worst thing you can experience is to receive a layoff notice. However, as an employer, you have to act in the best interest of the business and if it requires you to layoff some of the employees, you have to perform this drastic step as well. You can take care of certain points while writing a layoff notice email.
Begin the opening paragraph of your email by telling the recipient the circumstances the business is currently going through. Tell him the factors which have led you to think of downsizing the organisation.
In the next paragraph, you have to tell the employee that you will not in need of his/her services anymore in the future and he/she have been made redundant. Obviously you have to provide a notice period so that the employee can search for another job in the mean time and you will also have to pay the redundancy cost to the employee for laying off him/her against his/her will.
Bid farewell to the employee and wish him/her luck for the future endeavours. End the email on a friendly note and thank the employee for the services he/she provided to your organisation.