About 1,000 people work at the Swindon plant
About 100 jobs are set to go at BMW's Mini plant in Swindon.
The firm said there were 40 workers who were "surplus to capacity" at the plant and this was expected to rise to about 100 by the end of the year.
Workers at Swindon were being offered a one-off payment or help to make a permanent move to the company's plant in Oxford, a spokeswoman said.
The firm said it was working with unions to help employees at the plant which makes Mini body panels.
The spokeswoman for the carmaker there had been a need to "rebalance numbers of associates" at Swindon for some time.
"We have been working closely with the plant's union representatives to look at a number of voluntary options to ensure that production at Plant Swindon remains stable," she said.
The transfer of workers would not have a significant impact on the workforce in Oxford because of normal fluctuations in labour, she added.
"We appreciate the union's constructive and positive contribution to these discussions and their input into finding jointly acceptable solutions to this issue," she said.
Around 1,000 people currently work at the Swindon plant.
The spokeswoman said that the 100 jobs were not in addition to the 150 BMW announced it was transferring from the town to the Cowley plant in Oxford last year.
She said the affected staff had the choice of either relocating to Oxford, or taking voluntary redundancy.
She said: "That figure [150 jobs] has not been reached, so the process has been continued into 2010 as a surplus of around 100 associates still remains."