IBM workers in the US and Canada who have recently been made redundant are being offered jobs in lower-wage locations such as India, China, Brazil and Eastern Europe.
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The company announced the loss of thousands of jobs last week, and those affected are being offered a place in IBM's new Project Match programme, which helps ex-employees to relocate to IBM's low-cost operation countries.
"The potential for developing career and new business skills by living and working abroad has been communicated to employees," said an internal IBM notice.
IBM said wages paid to those moving would be the same as much lower local rates. It believes many may be tempted because they wanted "life experiences".
The IBM staff union slammed the offer, saying that not only were jobs being shipped overseas, but Big Blue was trying to export the people for peanuts too.