Microsoft CEO Steve Ballmer this morning informed employees that the company will be cutting more jobs -- going forward with the second phase of its previously announced plan to eliminate up to 5,000 positions by June 2010. The company isn't giving a specific number, but Ballmer's memo says the latest move means Microsoft is "mostly but not all done with the planned 5,000 job eliminations."

That implies the latest job cuts will affect more than 3,000 people, because the company eliminated 1,400 positions in the first phase of layoffs. Microsoft executives had hoped the economy would hold up enough that they could avoid implementing the full layoff plan.

"This is difficult news to share. Because our success at Microsoft has always been the direct result of the talent, hard work, and commitment of our people, eliminating positions is hard," Ballmer wrote.

The latest layoffs are roughly equally spread between the U.S. and international markets, a Microsoft representative said. The first round was more concentrated in the United States. The company didn't give a number for the Seattle region, but the total is likely to emerge later through a filing with the state Employment Security Department.

Update, 7:45 a.m.: Here's the full text of Steve Ballmer's memo to employees about the layoffs.

Update, 8:40 a.m.: Microsoft isn't breaking down the latest cuts by unit or division of the company. The initial cuts appeared to hit the Entertainment & Devices Division particularly hard, so it will be interesting to see if those teams are spared the brunt of this latest round.

Here's the official company statement on the layoffs: “As part of the plan we announced in January to reduce costs and increase efficiencies, today we are eliminating additional positions across several areas of the company.  While job eliminations are always difficult, we are taking these necessary actions in response to the global economic downturn.”

A commenter on the Mini-Microsoft blog provides what appears to be a copy of a separate email sent to Microsoft managers by Lisa Brummel, the company's HR chief. It reads, in part:

In late January we announced plans to eliminate up to 5,000 jobs at Microsoft. Today’s announcement is part of that ongoing process. As managers this certainly presents challenges for you and your organizations, whether you are experiencing the eliminations directly or indirectly. As I did in January, I ask you to support your colleagues, peers, and leadership teams as we work through the steps necessary to get jobs, people, and projects aligned in the company.

I want to emphasize the importance of your role as managers today. We have asked leaders across the company to minimize the amount of e-mail sent today, as employees told us the e-mail volume in January was distracting. As a result, leaders have agreed to streamline their e-mail communications. Outside the US, we ask that you defer to communications by local leaders and not send or forward U.S. announcements to international teammates. Rather than sending e-mail, we encourage you to meet with your employees face-to-face or via Live Meeting, where possible, to address their questions.

Despite the additional layoffs, Microsoft says it will continue hiring in areas that support its business strategy, adding about 2,000 to 3,000 positions even as it eliminates 5,000 other jobs.

More to come.