According to CoinMeta, on October 26, Microsoft offered a voluntary resignation program to approximately 60,000 employees, which accounts for about 27% of its total workforce of 223,000. Eligible employees were required to make a decision by the beginning of December, and those who chose to resign would leave by December 31. This voluntary resignation program is the largest measure in Microsoft's 2026 layoff plan, aimed at addressing the cost pressures brought about by the adoption of AI. Microsoft stated that these layoffs are not driven by AI, but rather are intended to cope with its financial pressures.