Say exactly what you mean, without being insulting or demeaning.
Managers tend to put off preparing for performance reviews because they can be an emotional issue.
Sample Rating System with Suggested Pay Suggested pay raises for 5 levels of employee performance. Plan in advance what you are going to say during each part of the review. Managers often avoid conflict by failing to appraise a poor employee performance accurately and truthfully. But some employees will become confrontational when their review is not as positive as they had expected. This can create a challenging situation for a manager.