[LinuxBender]

I would first check with your HR department and find out if they have a policy and procedure around this, given your company has been remote since day 1. They could probably also offer advise on what is best plan of action that maps to the culture of your company. They could probably also suggest options that could be given to the employee in the off-boarding process that may soften the blow.

I think some would agree that letting someone go via email-only could be a bit impersonal and cold. Assuming you have regular one-on-one's with this person, it should not be too much of a surprise that you are letting them go? After talking to HR, the one-on-one should be the right time and place for that. If you are not comfortable having these discussions, someone from HR or your management org should be able to join the video call with you.