These comments may not be illegal, but they may produce anger that results in the employee visiting a lawyer to determine whether they have a viable claim.

1."This was a job elimination and had nothing to do with your performance." Do not say this when a termination had everything to do with an employee's performance. Your desire to protect an employee's feelings -- or your own -- can later be used as in a discrimination claim.

2. "We have carried you for many years. It's just not possible to continue to do so during these difficult times." Don't trash the past. It is not only insulting to the employee, but it may be inconsistent with the employee's prior evaluations.

3. "We have no choice but to terminate your employment." There are always other options. Why not tolerate mediocrity a little longer? Termination isn’t the only viable option, so don't suggest that it is.

4. "You have no one to blame but yourself. You just did not try hard enough." Hold employees accountable, but don't question their integrity. When employees feel personally attacked, they fight back.

5."This is just as hard for me as it is for you." It always harder to be fired than to fire. Don't ask an employee who is facing unemployment to feel your pain.

6. "This is not the right job for you. When you get the right job, you will thank me." That may make you feel good, but it may be upsetting to hear. The "thank you" may come in the form of a complaint.

7. "I am sorry, but you are fired." If you mean, "I am sorry we have come to this situation," then say it. The employee may believe you think you are wrong. It's not a good time to have a conversation about the meaning of "I am sorry." Avoid apologies, even if you do feel bad.

8. "I know how you feel." Unless you have been fired recently, you don't know how the person feels. If you have been fired recently, now is not the time to share that experience.