On October 26 (local time), Microsoft, the world's largest software company, announced that it would offer voluntary departure compensation packages to approximately 60,000 employees in an effort to cut costs and adjust its workforce structure for the AI era. The eligible employees account for more than a quarter of the company's total workforce. A Microsoft spokesperson stated that certain employees at the vice president level and below in the United States, Canada, India, and the United Kingdom are eligible to apply, and those who accept the offer will receive benefits similar to the standard severance package. However, not all business lines are participating in this plan. According to sources familiar with the matter, departments such as Xbox, Windows, Copilot, and finance will fully participate, while some employees in data centers, sales, marketing, cybersecurity, and quantum computing will not be included.