Dear [Employee's Name], We hope this email finds you well. As we approach the holiday season, we would like to express our appreciation for your hard work and dedication throughout the year at Wayne Michigan Company. Despite the challenges we have all faced, your commitment has been remarkable. We recognize the efforts you have put forth, and while we wish we could reward everyone with a Christmas bonus, we regret to inform you that this year, due to unforeseen circumstances, you are not eligible for one. Please understand that this decision was not made lightly and was based on several factors, including financial constraints that the company is currently experiencing. We assure you that this does not reflect your performance or dedication to your role in any way. It is essential to emphasize that your contributions are sincerely valued, and we hope this temporary measure will not dampen your spirits or diminish your motivation. Our intention is to resume the annual Christmas bonus tradition as soon as the company's financial situation improves. We understand that this news may come as a disappointment, but we encourage you to stay positive and motivated. Your continued commitment and efforts are vital to our success, and we appreciate everything you do. As part of our ongoing commitment to our employees, we would like to remind you of the various employee benefits and programs available at Wayne Michigan Company. Our HR department is always ready to provide assistance and support should you have any queries or concerns. Furthermore, we encourage you to participate in the various team-building events and initiatives that we have planned for the upcoming year. These opportunities will allow us to foster a stronger sense of camaraderie and reward your hard work in other ways. In summary, we regret to inform you that you are not eligible for a Christmas bonus this year. However, we want to highlight that this decision does not diminish our appreciation for your contributions. Your hard work and dedication have not gone unnoticed, and we look forward to brighter times ahead. If you have any questions or need further clarification, please feel free to reach out to either your supervisor or the HR department. We are always here to assist you. Thank you once again for your understanding and commitment to Wayne Michigan Company. Wishing you and your loved ones a joyous holiday season. Warm regards, [Your Name] [Your Position] Wayne Michigan Company.