In a letter to its 417 head office employees, the pub giant said that 110 to 130 people risk losing their jobs as it looks to scale back its operation.
According to chief executive John Hutson, all head office staff, including those who are regionally based, will be affected.
However, those in Northern Ireland and the Republic of Ireland will escape the cuts.
In a statement, Hutson explained: "The decision is mainly a result of a downturn in trade in the pub and restaurant industry generally, a reduction in the company’s rate of expansion and a reduction in the number of pubs operated from 955 in 2015 to 873 today.
Hutson adds that the business will work with staff who want to take voluntary redundancy, early retirement, or reduce their working hours in order to reduce the number of people it has to lay off.
It will also offer opportunities to transfer to pub-based positions; or take unpaid periods of absence such as sabbaticals and study leave.
Hutson was clear to emphasise that no firm decisions have been made at this stage.
"The company will listen to suggestions from staff to help avoid or reduce the number of compulsory redundancies which are required," he added.
"Wetherspoon is proposing to collectively consult with employees through an employment representative committee, which will be established for this purpose."
