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Name Instructor Course Date Subject: Introduction of the Furlough Program Dear Mr. John, The CEO and the Board of Directors wish to appreciate you your diligence, hard work and the commitment you have shown to the company since you joined us. You have been an invaluable employee and we have seen you grown in your career. Moreover, we appreciate the great working relationship that you have developed with other employees at different levels. We too hope that we have been of benefit to you and our relationship has brought immense mutual benefits. In light of the above and following intense deliberations with the entire leadership of the company, we wish to alter some things in terms of employment so that our cooperation may continue and grow. Owing to the recent economic downturn, the company has been compelled to make some hard choices so that it remains profitable and grows. We believe that our growth brings immense benefits to among others the employees who get to enjoy improved remunerations in a sustainable manner. With this in mind and with the best interest of all stakeholders at heart, we are compelled to lower our expenses and one of the areas we target to do so is in the human resource department. Since we value our employees and consider them the greatest asset, we won’t lay off workers we will instead adopt the Furlough Program. Here’s how the Furlough Program is going to work. In itself, the Furlough Program means a “leave of absence” which is unpaid. Furlough Programs are always a safe, sensitive and considerate ways in place of laying off workers. Furloughs are widely used in the private and public sectors whenever the revenues or the projected

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