[Your letterhead, if desired; if not, your return address]
[Date of letter—month, day, and year]
[Recipient's first and last names]
[Street or P.O. box address]
[City, State ZIP code]
Dear [recipient's name]:
As a result of an internal accounting system malfunction, there has been a delay in processing of employee paychecks for this pay period. Therefore, paychecks will not go out on Thursday as anticipated. We are writing to all employees to apologize for this error. Instead of being issued on Thursday, all paychecks will go out on Friday.
Thank you for your patience and understanding, and again, we apologize for this paycheck delay and for any inconvenience it may cause. We greatly value your hard work and efforts on behalf of our company. Please contact us if you have any further questions about this important issue.
[Sender's first and last names]