According to CoinMeta, Microsoft announced a voluntary resignation program that covers approximately 60,000 employees, which is about a quarter of its global workforce. This program is Microsoft's second voluntary resignation initiative announced on October 26, 2026, aimed at addressing the cost pressures associated with its $175 billion artificial intelligence expenditure plan. The program is open to eligible employees in the United States, Canada, the United Kingdom, and India, and encompasses several key departments, including Copilot, AI Experience, Xbox, Windows + Devices, Finance, and Human Resources. However, departments such as Marketing, Business Operations, and Security are excluded from this program. Amy Coleman, Microsoft's Chief Human Resources Officer, stated that the program provides financial support for employees considering leaving the company and also allows for departmental adjustments to staffing. The introduction of this voluntary resignation program comes as Microsoft prepares to make capital expenditures of around $175 billion in 2026, with artificial intelligence infrastructure accounting for an important portion of these expenditures. On October 26, Microsoft's stock price rose by about 1.5% to close at $532.60, and investors are paying attention to the company's latest cost-cutting measures.