"The company continually seeks to enhance its operational efficiencies and reduce expenses while we manage the strategic needs of the business," Riefs said in an email. "These decisions are never taken lightly, but they are a necessary part of our efforts to transform the company and return it to profitability."
Read MoreSears to accelerate store closings
Eligible employees will receive outplacement services and severance, Riefs said. The company employs about 5,500 at its Hoffman Estates offices.
Sears has been pulling a number of levers as it works to reverse a string of negative sales and earnings reports.
In the third quarter, the retailer posted an adjusted net loss of $296 million, and said that it would accelerate the pace of store closings for the year from 130 to 235.
In November, Sears said it was considering converting hundreds of its stores into a real estate investment trust. If it were to follow through with that plan, it would own between 400 and 500 stores, and lease between 1,300 and 1,400 locations.
Read MoreSears, mobile and Apple Pay: What to watch in 2015
Sears hasn't had a profitable quarter since fourth quarter of 2012, according to Retail Metrics.