tl;dr: Microsoft offered voluntary buyouts to roughly 60,000 employees (VP level and below in the US, Canada, India, and UK), though it expects only 3-5% to accept. The move, part of ongoing cost-cutting amid massive AI infrastructure spending, follows last year's 15,000 layoffs and an earlier retirement program. Gaming, Windows, Copilot, HR, and finance divisions are fully participating, while AI, legal, and cloud teams are partially involved; marketing and security are excluded.