IBM workers who opt to take voluntary redundancy will be paid five weeks' pay for every year of service.
The company is closing down its Microelectronics division at Mulhuddart in Dublin, which employs about 400.
All staff who opt to stay with the company will be redeployed, as reported last week.
The IDA has said the restructuring would have no significant impact on Irish operations, which employ 3,700.
