Customers that have purchased Dynamics 365 Human Resources will not require license changes. The additional sandbox stock-keeping unit (SKU) that was specific for Human Resources will no longer be applicable. Instead, customers can choose to buy a Finance and Operations apps Tier 2 sandbox at a lower cost. Existing customers who have purchased a Human Resources sandbox will be migrated to a Finance and Operations apps Tier 2 sandbox at no additional cost. We will continue to require five minimum users for Dynamics 365 Human Resources.
Customers using the HR module will be required to purchase licenses for Dynamics 365 Human Resources starting in February 2025. These customers will get the new functionality as part of their current contract until February 2025 or until the current licensing agreement expires, whichever is earlier. Customers can also choose to move to Dynamics 365 Human Resources licenses earlier if it helps them achieve better cost savings.
Refer: Merging of HR offerings brings capabilities together for customers - Microsoft Dynamics 365 Blog
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