Increment letter cancellation - write it for each employee separately or in a common letter?

Please help me regarding an issue that our company declared increment which would be effective 1st January,16 but due to an accident company is going to cancel this increment and it will be effective from March, 2016. The management has told me to write a letter regarding this increment cancellation. Should I write it for each employee separately or in a common letter? All employees know the company's present situation and they agree with this decision. Please give me a format so that I can write it. Thanks

Just send a notice copied to all employees.
Tell them the managements decision to delay increment by 2 months. Ensure you refer to,the employees decision to support the managements move and thank them for their support
Don't look for a format. There is none. Instead write from your heart, it will work