It's certainly never fun to have to let someone go, no matter the circumstance.
Do you have an HR department you can turn to for advice on how to approach it. Every situation is different, so, it's hard to give exact advice. But, if there was an improvement plan that was done and he has not improved as indicated, I would tell him at the end of his shift. Sit him down and explain what was expected and that unfortunately, the company is having to let him go.
Is there a boss above you that can also be present during the firing? (only because of your concerns regarding retaliation).
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