Around 15 jobs are at risk at the Irish operation of Facebook parent company Meta, RTÉ News understands.
The threatened job cuts are not linked to recent media reports of sweeping layoffs that could affect 20% or more of the company globally.
Meta has described those reports as "speculative".
It is understood the 15 jobs under threat at the company's Irish operation are linked to Meta's adoption of artificial intelligence (AI) and are part of organisational changes that were already underway, unrelated to recent media reports.
"Teams across Meta regularly restructure or implement changes to ensure they're in the best position to achieve their goals," a Meta spokesperson said.
"Where possible, we are finding other opportunities for employees whose positions may be impacted," the company said.
Meta employs around 1,800 people in Ireland.
Irish-based staff were impacted by a redundancy announcement in January last year, when Meta said it would cut around 5% of its "lowest performing" staff globally.
The company previously cut around 840 jobs in Ireland with rounds of redundancies in November 2022 and again in May 2023.
Meta CEO Mark Zuckerberg has previously said that 2026 would be the year that AI starts to dramatically change the way the company works, with investments in AI tools that would involve "flattening teams".
"We're starting to see projects that used to require big teams now be accomplished by a single very talented person," Mr Zuckerberg said in January.