内容来源：https://www.geekwire.com/2026/microsoft-puts-a-price-on-its-voluntary-retirement-program/

内容总结：

微软在4月30日发布的季度财报中披露，将在本财季计提9亿美元一次性费用，用于其最新推出的员工自愿退休计划。作为背景参照，这一数字大致相当于该公司当前日均营收水平——截至3月31日的最新季度，微软营收为829亿美元。

该退休计划是微软整体人力资源调整的一部分。截至2025年中期公开数据显示，微软全球员工总数为22.8万人。微软在财报中表示，最近一季度员工人数同比出现下降，且从7月开始的2027财年还将进一步缩减，但未透露具体数字。在财报电话会议上，首席财务官艾米·胡德表示，公司正致力于“打造具备节奏与敏捷性的高效团队”。

与此同时，微软计划本财季资本支出超过400亿美元，创下历史新高，主要投向数据中心和人工智能基础设施领域。

这一自愿退休计划上周公布，面向美国地区高级总监及以下级别员工，要求年龄与工龄之和达到70年及以上。符合条件的员工将于5月7日收到具体方案，并有30天时间做出决定。截至最新统计，微软美国员工约12.5万人，其中约7%（约8750人）符合资格。该计划包括一次性经济补偿和延长医疗保障，但具体条款尚未公开。计提的9亿美元费用中，3.5亿美元计入营收成本，5.5亿美元计入运营支出，反映了公司对接受人数的预估，但这一数字同样未予披露。

该计划在领英等社交平台上引发不同反响。部分员工和人力资源专业人士称赞其相比裁员更人性化，给予资深员工选择权而非直接解雇。但也有观点警告，微软可能因此流失一批经验丰富的工程师和核心系统建设者，部分符合条件的员工表示，在40多岁就被通知可以“退休”，并不觉得这是一种福利。

中文翻译：

微软在周三发布的财报中披露，将在本季度为其一次性自愿退休计划计提9亿美元费用。
需要说明的是，这一数额大致相当于该公司当前营收水平下的一日收入。在截至3月31日的最新季度中，微软营收达829亿美元。
该退休计划是微软更广泛员工结构调整的一部分。截至2025年年中（最新公开披露数据），微软全球员工总数为22.8万人。
尽管未给出具体数字，但微软周三表示，最近季度员工人数同比减少，且从7月开始的2027财年员工规模将进一步下降。
在财报电话会议上，首席财务官艾米·胡德表示，公司正专注于"打造快速敏捷运作的高效团队"。
与此同时，微软计划本季度资本支出超过400亿美元（创下新高），主要用于数据中心和人工智能基础设施。
上周宣布的自愿退休计划面向美国地区高级总监及以下级别员工，要求年龄与工龄相加达到70年或以上。
符合条件的员工预计将于5月7日收到细则，并拥有30天时间做决定。
根据最新数据，微软在美国约有12.5万名员工，公司表示约7%符合该计划资格，即约8750人。
该计划包含经济补偿和延长医保，但微软尚未披露具体条款。
9亿美元费用中，3.5亿美元计入营收成本，5.5亿美元计入运营支出，这是公司对该计划成本的预估，包括对员工接受率的假设——这一数字同样未予公开。
该计划在领英等社交平台引发热议。部分员工和人力资源专业人士称赞其比裁员更人性化，认为这给予长期员工选择权而非解雇通知。
但另有人警告，微软可能流失曾构建公司核心系统、至今仍不可或缺的经验丰富的工程师和领导者。一些符合条件的员工指出，在四十多岁时被告知符合"退休"资格，并不觉得这是项福利。

英文来源：

Microsoft will take a $900 million charge in its current quarter for its one-time voluntary retirement program, the company disclosed in its earnings report Wednesday.
Just to put that in context, it’s roughly equal to one day of revenue for the company at its current rate. Microsoft brought in $82.9 billion in its most recent quarter, ended March 31.
The retirement program is part of a broader reshaping of Microsoft’s workforce, which numbered 228,000 employees globally as of mid-2025, the last publicly released count.
Without giving specific numbers, Microsoft said Wednesday that its headcount declined year-over-year in the most recent quarter and will decline again in fiscal 2027, which starts in July.
On the earnings conference call, CFO Amy Hood said the company is focused on “building high performing teams that operate with pace and agility.”
At the same time, Microsoft plans to spend more than $40 billion on capital expenditures in the current quarter — a new record — primarily on data centers and AI infrastructure.
The voluntary retirement program, announced last week, is open to U.S. employees at the senior director level and below whose age and years of service add up to 70 or more.
Eligible employees are expected to get details May 7. They’ll have 30 days to decide.
At last count, Microsoft had about 125,000 U.S. employees, and the company has said about 7% are eligible for the program, so that would translate into about 8,750 eligible employees.
The program will include a financial payout and extended healthcare, but Microsoft hasn’t disclosed the specific terms of the plan yet.
The $900 million charge, split between $350 million in cost of revenue and $550 million in operating expenses, reflects the company’s estimate of the cost, including its assumptions about how many employees will accept, which is also number it hasn’t disclosed.
The program has sparked a range of reactions on LinkedIn and other social networks. Some employees and HR professionals have praised it as a more humane alternative to layoffs, noting that it gives longtime employees a choice rather than a pink slip.
But others have warned that Microsoft risks losing experienced engineers and leaders who built the systems the company still depends on, and some eligible employees have noted that being told they qualify for “retirement” in their late 40s doesn’t feel like a benefit.