SAN FRANCISCO — Amazon is planning to cut as many as 30,000 corporate jobs beginning Tuesday, as the company works to pare expenses and compensate for over hiring during the peak demand of the pandemic, according to three people familiar with the matter.

The figure represents a small percentage of Amazon’s 1.55 million total employees, but nearly 10% of the company’s roughly 350,000 corporate employees. This would represent the largest job cut at Amazon since around 27,000 jobs were eliminated starting in late 2022.

An Amazon spokesperson declined to comment.

Amazon has been trimming smaller numbers of jobs over the past two years across multiple divisions, including devices, communications, podcasting and others. The cuts beginning this week may impact a variety of divisions within Amazon, including human resources, known as People Experience and Technology, devices and services and operations, among others, the people said.

Managers of impacted teams were asked to undergo training on Monday for how to communicate with staff following notifications that will start going out via email tomorrow morning, the people said.

Amazon shares were up 1.5% to $227.53. The company plans to report third quarter earnings on Thursday.

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(Reporting by Greg Bensinger; Editing by Chizu Nomiyama )