Microsoft is cutting 7,800 jobs as it seeks to charge up its phone hardware business.

It is also writing off $7.6bn relating to its purchase of Nokia's phone business last year.

The restructure is in addition to 18,000 job cuts the company announced a year ago.

The decision was announced by CEO Satya Nadella in an email:

"I don't take changes in plans like these lightly, given that they affect the lives of people who have made an impact at Microsoft," Mr Nadella said. "We are deeply committed to helping our team members through these transitions."

Microsoft currently has more than 118,000 employees worldwide.

It is not known whether the decision will affect any of Microsoft's 2,000 employees in Ireland.