You cannot divulge their SS# nor their current rate of pay - be careful in identifying them . A letter on company letterhead is about all you can do. But as a landlord - it may or may not help them out. On a case by case basis we might be willing to waive normal late fees or delay scheduled rent increases. Otherwise, it is business as usual and tenants signed an obligation when they moved in. We have our own roofs to keep over our heads and as small business owners not on W2 do not have any ability to collect unemployment or underemployment as your employees can do. In many parts of the country, ours included, eviction proceedings are on hold by state order. However, our banks have yet to say we don't have to pay our mortgage payments in full and on time. Same with utilities - they might not get shut off for non-payment but if we pay late we will have late fees and can be subject to deposits on our accounts.