Twitter Inc has laid off at least 200 employees, or about 10 per cent of its workforce, the New York Times reports, in its latest round of job cuts since Elon Musk took over the micro-blogging site in October.

The layoffs on Saturday night impacted product managers, data scientists and engineers who worked on machine learning and site reliability, which helps keep Twitter’s various features online, the NYT report on Sunday said, citing people familiar with the matter.

Twitter did not immediately respond to request for comment.

The company has a headcount of about 2300 active employees, Mr Musk said last month.

The latest job cuts follow a mass layoff in early November, when Twitter laid off about 3700 employees in a cost-cutting measure by Musk, who had acquired the company for $US44 billion ($66 billion).

Mr Musk in November said the service was experiencing a “massive drop in revenue” as advertisers pulled spending amid concerns about content moderation.

Twitter recently started sharing revenue from advertisements with some of its content creators.

Earlier in the day, The Information reported the social media platform had laid off dozens of employees on Saturday, aiming to offset a plunge in revenue.