You can create the first set of backup codes for them!
Go to their user card in the admin console and add your Yubikey to their account.
Or if you have Forced 2FA, you don't need to add your Yubikey, you can just click to create a number of codes.
As soon as they have a bunch of codes, they can log in and create new codes for themselves.
Make sure to tell them they have to create new codes well in advance, as your job isn't to create new codes for them.
--
https://wheretofind.me/@NoSubstitute