Firing people is a tough and unpleasant task no matter how you slice it and dice it. Career paths are disrupted. Hopes for career success are dashed.

But when it's necessary, there are eight steps you can take to soften the blow:

1. Deliver the bad news in a face-to-face meeting whenever possible. The boss has to do it. There can be no delegation of this responsibility. It is desirable to have one other person present, especially if the meeting might end in a heated confrontation. But no more than one additional person, or else it may appear that a kangaroo court is in session.

2. Conduct the meeting in a strict, arms-length business-like manner. Explain in detail the reasons for the action and the terms of severance. Make the message straightforward. Provide a take-away written document covering the key points of the message.

3. A firing is a firing; don't try to sugar coat it with fancy language. Express empathy. But don't pretend you know how a person feels losing a job; you don't because you are still employed.

Resist being overly generous in praise for the employee's contributions. Such expressions may be translated into some unfounded hope that the decision can be reversed. Also, in this litigious age, a disgruntled employee may take praise out of context for legal action.

4. Offer to provide help in getting another job if you are sure you can deliver on the promise.

5. Provide employees with an opportunity to have their say. This can be a very tedious time. Because of the high emotions on both sides, an angry shouting match can develop. Or the employee may simply be in a state of shock. The manager should maintain his calmness, avoid arguments. Don't let it become personal.

6. Provide a way for severed employees to follow up with a company representative. who can answer personal questions about terms and benefits.

7. Remember that firings effect more than the employees concerned. There are families, neighbors, merchants and others to think of. Make a public announcement of the facts before the rumormill kicks in.

8. It may seem heartless at the time, but it is best to have the fired employee leave the premises within a very short time. The clear-out-your-desk and be-gone-by-noon approach is unduly harsh. However, no good is done for anyone if the dismissed employee stays around for any length of time. The water for all will be poisoned by gossip and recriminations.

Believe it or not, while never welcomed, the negative impact of firings ­ if they are justified by sound personnel and economic reasons ­can be mitigated if all parties work at making the best of a bad situation.