The store is expected to make the job losses at its London office next week, Sky News said.
It comes less than two months after the retail giant’s chief executive branded the performance of its clothing and home arm “unacceptable” after a like-for-like sales plummeted 8.9%.
Steve Rowe said that he would be changing the company’s pay and pension scheme - cutting premium pay for Sundays.
But the move sparked outrage and 70,000 people signed a petition calling on the chain to scrap proposed pay cuts to offset the cost of the National Living Wage.
Marks & Spencer announced on Friday that staff would receive a 14.7% pay rise under an improved offer following the campaign against the company.
The retailer said customer assistants will receive £8.50 an hour - £9.65 in London - from next April, well above the Living Wage of £7.20 and the voluntary rate of £8.25, and £9.40 in the capital.
But premium payments for Sunday working will stop, and there will be one standard payment for Bank Holidays.
The retailer could not be reached for comment.