All department and levels within the club will be impacted and the club says it will not include staff at their charitable arm, the Manchester United Foundation.

From Daily Mail article: https://www.dailymail.co.uk/sport/football/article-13595659/Man-United-redundant-cost-review-Red-Devils.html

At 1,112 as of June 30 last year, United had by far the biggest staff of any club in the Premier League. That number is considerably higher than all of their Big Six rivals, with Liverpool having around 1,005 employees, Chelsea 788, Tottenham 719, Arsenal 649 and Manchester City 520, according to each club’s latest figures.