The offer covers employees at internal job level 70 or below in participating teams, representing about 27% of Microsoft’s 223,000-person workforce.
Chief People Officer Amy Coleman said the program would provide financial support and career planning resources while giving employees greater flexibility.
Eligible employees must decide by early December, with departures scheduled for December 31, according to reports. Some marketing, sales and engineering teams are not participating, and Microsoft has reportedly set no target for departures.
The move follows a voluntary retirement program earlier this year and approximately 4,800 layoffs announced in July.
Microsoft continues investing heavily in AI data centers to meet growing demand from customers, including OpenAI and Anthropic, as it faces pressure to manage costs.
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