Microsoft is offering voluntary buyouts to about 60,000 employees, roughly a quarter of its workforce, as the tech giant seeks to cut costs while pouring money into artificial intelligence.

Staff on select teams in the United States, Canada, India and Britain at vice president level and below will be eligible, a Microsoft spokesperson said on Monday, while some groups of employees, including some working on data centres, sales and marketing, are excluded.

"This offer will be available to eligible employees in participating teams in Canada, India, the United Kingdom and the United States at level 70 and below," Microsoft said in a blog post on Monday.

The company said it was a time-limited, voluntary programme and built on insights gained from a previous voluntary retirement programme.

The voluntary exit offer will impact key divisions, including AI experiences, Copilot, finance, human resources, Xbox and Windows + Devices, a source familiar with the matter told Reuters news agency.

It will exclude units such as marketing, commercial business and security, the source added.