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The employee must be told straight out that his absence due to illness is no longer acceptable, and unless his/her health undergoes a vast improvement, dismissal may result. If handled properly, you can dismiss on grounds of incapacity due to ill health ? so the employee's ?sickness? will backfire against him/her.
What to include in the letter? Start off by mentioning the date from which the employee has been absent from work. Explain that as the absence has not been approved and the employee did not respond to any of your emails, letters or calls, and the company has determined that the employee has abandoned their position.
If the employee still doesn't respond, terminate the employment through a job abandonment letter, mentioning the reason behind the termination, their date and times absent, company property to return, and a contact in case the employee has any questions regarding their termination.
It's important to elaborate on your reasoning for dismissing the employee. List facts to back up your claim and evidence to ensure that there's little to no room for avoiding misinterpretations. Afterwards, inform the employee about any benefits the company may include in their final salary.
If an employee is being separated due to poor performance or a policy violation, describe the infraction briefly. You don't need more than a sentence to outline consistent tardiness, for example. Simply name the violation as the reason for dismissal and include the effective date.