The software company says it has offered voluntary redundancy agreements to certain employees in the US, Canada, India and the UK.
An anonymous spokesperson told Bloomberg that around 60,000 employees had received the offer.
Earlier this year, Microsoft made targeted offers to approximately 8,750 employees of retirement age.
At the time, about 30 percent accepted the offer. This time, the company expects a smaller percentage to accept it.
Microsoft, like other AI companies, has recently made major investments in data centers. The company's workforce has been reduced by tens of thousands of employees in recent years, according to Bloomberg.
