Rangers are offering their staff the option of voluntary redundancy in response to the economic downturn.
A club spokeswoman told BBC Scotland that the offer had been made in line with an internal review of operations.
The Scottish Premier League outfit posted a £3.9m loss for the six months to December 2008 and is looking to trim the size of its first-team squad.
"As part of this review, the club is giving staff the option of voluntary redundancy," the spokeswoman said.
Figures published by Rangers last month, showed turnover also fell by £12.9m to £20.1m.
Rangers manager Walter Smith had been told to reduce his squad from 28 to about 20, as the club look to reduce their £25m overdraft.
The club missed out on the financial windfall associated with Champions League qualification after losing to Kaunas in the qualifying round.
Rangers managed to trim the squad in the January transfer window by moving on Chris Burke and sending some fringe players, such as Alan Gow and Charlie Adam, out on loan.
However, the club's attempts to boost the coffers by selling one of its top earners during the January transfer window failed when leading goalscorer Kris Boyd failed to agree personal terms with Birmingham City.
On Saturday, the club told BBC Scotland: "Rangers Football Club is currently looking at its overall costs which is not unlike any other business in the UK at the moment."
This page is best viewed in an up-to-date web browser with style sheets (CSS) enabled. While you will be able to view the content of this page in your current browser, you will not be able to get the full visual experience. Please consider upgrading your browser software or enabling style sheets (CSS) if you are able to do so.