This is part of a more general drive to reduce head count and bring the troubled company back into the black.
Sony will solicit the applications from its HQ corporate planning, finance and other sections until Oct. 31 and early retirees will exit by the end of November.
Targets of the early retirement drive are managers aged 45 and over and general employees aged over 40 with 10 years or more at the company.
Sony previously conducted a similar early retirement push was in 2012, when it trimmed HQ headcount 20% from 3,000 to 2,400.
In fiscal 2013 HQ expenses amounted to $1.43 billion.
It plans to slash a total of 1,500 jobs in Japan, including those at group companies, by the end of the current fiscal year in March, 2015, as well as cut 3,500 jobs overseas.
The company has projected a net loss of Y50 billion ($494 million) for the current fiscal year and will report Q1 figures on July 31.