"Today, we are taking steps to notify some employees that their jobs are under consideration or that their positions will be eliminated," Microsoft said in an email response to an AFP inquiry.
Earlier, CNBC television said the company would be cutting some 3,000 positions, mostly from its non-US sales staff.
"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," the company said in a statement.
The layoffs come as the US software colossus refocuses its sales force on making Microsoft a pivotal part of businesses relying on cloud computing, according to media reports.
Microsoft had more than 121,000 employees worldwide at the end of March, according to its website.
Chief executive Satya Nadella has sought to reduce the tech giant's focus on software, shifting to cloud computing and business services.
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