Walmart announced on Friday that about 2,300 Sam’s Club employees would be laid off, the latest in a drumbeat of retail job cuts to start off the new year.

Bill Durling, a Sam’s Club spokesman, said the layoffs would target a combination of salaried assistant managers and hourly employees. Certain positions, like telephone attendants, will be eliminated.

“We realized we had pretty much the same club structure whether a club had $50 million in revenue or $100 million in revenue,” Mr. Durling said of the distribution of assistant managers. “What we’re trying to do is balance our resources.”

Sam’s Club has about 116,000 employees, Mr. Durling said, and the job cuts will affect about four employees a store. Employees will have 60 paid days to find another job at the company. If they are not successful, they will be eligible for severance.