Subject: Important Notification: Employees Ineligible for Christmas Bonus Dear [Employee's Name], We hope this letter finds you in good health and high spirits during this festive season. As the year draws to a close, we would like to take this opportunity to express our sincere gratitude for your hard work and dedication throughout the year. We understand that the expectation of a Christmas bonus has become a tradition at our company. However, due to certain circumstances, we regret to inform you that you are ineligible for this year's Christmas bonus. We want to assure you that this decision was not taken lightly, and we understand the impact it may have on your holiday plans. It is vital for us to explain the reasoning behind this difficult decision. Firstly, the company has faced unexpected financial challenges throughout the year, resulting in a substantial decrease in profits. This has necessitated a thorough review of our budget allocations, and unfortunately, we are unable to distribute a bonus this year. Additionally, we have evaluated individual performances and adhered to the established criteria for determining bonus eligibility. Employees who have not achieved certain predefined targets or who have not consistently met performance objectives may not qualify for the Christmas bonus. We encourage you to review your performance and set goals for the upcoming year to enhance your chances of qualifying for future bonuses. We understand that this news may come as a disappointment, particularly during the holiday season when personal expenses tend to increase. Furthermore, we assure you that we have explored all possible alternatives and considered various scenarios to lessen the impact of this decision on our employees. To express our appreciation for your dedication and commitment, we would like to emphasize that your hard work has never gone unnoticed or unappreciated. Despite the lack of a Christmas bonus this year, please remember that our company values your contributions and will continue to provide other benefits and opportunities for growth. In closing, we want to emphasize that this decision in no way reflects on your value as an employee. The circumstances that led to this outcome were beyond our control, and we truly regret any inconvenience this may cause. Please do not hesitate to discuss any concerns or seek clarification from your manager or the HR department. We wish you and your loved ones a delightful holiday season full of cheer, and may the new year bring forth new opportunities and fulfillment. Thank you once again for your commitment and continuous efforts. Sincerely, [Your Name] [Your Title] [Company Name]