"Microsoft is implementing changes to better serve our customers and partners.
"Today, we are taking steps to notify some employees that their jobs are under consideration or that their positions will be eliminated.
"Like all companies, we evaluate our business on a regular basis. This can result in increased investment in some places and, from time-to-time, re-deployment in others," Microsoft said in a statement.
When asked about the pending job cuts, Microsoft President Brad Smith said that he had no comment.
The proposed job cuts are part of Microsoft's shift away from its traditional approach of licensing Office software and other programs for a one-time fee tied to a single computer. The company is now concentrating on selling recurring subscriptions for software accessible on multiple devices.
According to reports, the restructuring largely affects the software giant’s sales operations outside the United States. Many of the layoffs were expected to begin today, as part of a reorganization that finds the remaining sales team redirecting focus to Microsoft's cloud service Azure.
Microsoft Corp. employs about 121,500 people worldwide.