If you have to deliver the bad news to your direct report:
#1: DO NOT make it all about you. If you cry, it’s not the person’s (who was just laid off) responsibility to comfort you. And don’t say it’s the most difficult thing you ever had to do. Your feelings are irrelevant, especially compared what your direct report is going through at the moment and will face in the months ahead
#2: If your direct report was hardworking and you had a decent working relationship with that person, offer to be a reference. It’s an additional slap in the face to ghost them—see #3
For people who survive these rounds:
#3: If you were close to your soon-to-be former colleague, reach out to them. “I don’t know what to say” and “I’ve never been laid off” are sh*tty excuses for ghosting someone you used to talk with every day at work and even outside of it. GOOGLE what to say! You can even use those excuses “I don’t know what to say AND I can be a reference/listening board/be on the look out for job opportunities for you” FOLLOW THROUGH
Essentially if you respected them as a colleague/direct report, don’t make it harder for them with extra disrespect and add more sh*t to the stinky pile. Good luck.