Yes, truly one of the most difficult meetings I had was laying someone off. At our company, HR does it 100%. We aren't allowed to say anything, but have to be present in the meeting. It's such a weird vibe in the room. It's read from a prepared script by the HR leader, and they get some time to clear out before being walked out. I was the manager, so I sat there watching this guy melt, wondering why him. FWIW, I didn't get any input into the choice either. Thursday at 4pm I was told we were doing it next day at 8:30am. Just like that.