How Should I Communicate a Delayed Salary Increment to Employees?

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

Thanks

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