There is no direct evidence that Microsoft replaced approximately 6,000 laid-off U.S. workers with cheaper labor from H-1B visa holders.  

Microsoft responded to Vice President JD Vance’s accusation in a statement in which they said 80% of the approximately 6,000 H-1B visa applications they submitted in the last fiscal year were for existing employees, not new hires.

Microsoft also says they pay H-1B employees the same as other employees doing comparable work.