The company said the offer could reach about 60,000 employees, representing more than a quarter of its global workforce.
The proposed reductions would mark a major workforce shift for one of the world’s largest technology companies.
Microsoft is investing heavily in data centers, specialized computer chips and other infrastructure needed to expand its AI products and services.
The buyouts could help the company redirect resources toward those priorities while reducing payroll expenses.
The announcement comes as technology companies reassess staffing levels after years of rapid hiring and face growing expectations to show that costly AI investments can produce sustainable returns.
Details about eligibility, timing and the potential number of employees who may accept the offer were not immediately disclosed. The scale of the proposal suggests Microsoft is seeking substantial savings without imposing broad, mandatory layoffs.