Microsoft has introduced a voluntary buyout program potentially available to approximately 60,000 employees, or 27% of its global workforce, as the technology giant increases investment in artificial intelligence and restructures parts of its business.

According to the Associated Press, the program covers eligible employees in the United States, Canada, the United Kingdom and India. Microsoft employed approximately 223,000 full-time workers at the end of June.

The move follows previous workforce reductions as the company expands its AI capabilities and invests heavily in computing infrastructure, data centers and cloud services.

The program is voluntary, not a mandatory layoff announcement. Eligible employees can consider the offer under the company’s terms, while Microsoft continues to compete for growth in enterprise software and AI-powered services.

The wider industry is also facing rising costs for processors, memory chips, equipment and electricity as companies build infrastructure to support AI applications.

Microsoft’s decision highlights a major corporate challenge: balancing workforce planning and operating efficiency with substantial spending on emerging technology.

Investors will be watching how the company’s upcoming financial results explain the relationship between its AI investments, operating costs and future revenue growth.