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About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Senior Manager of Revenue Accounting to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves. This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own technical revenue accounti

About the Team Our economics team is continuously working to improve our understanding of an AI-driven economy. About the Role We are seeking a highly technical Economist to join the OpenAI Economic Research team studying the real-world economic impacts of AI. This role is designed for economists with up to 5 years of professional experience post-Ph.D. who are interested in using novel, large-scale datasets to study how AI is reshaping economic systems. We are looking for candidates with deep expertise in at least one core domain relevant to AI’s economic impact, and an interest in contributing to a broader research agenda spanning labor markets, firm behavior, market dynamics, and macroeconomic change. This is an individual contributor role where the candidate will organize and execute on their own data-oriented projects. You will work at the intersection of economic research, data science, and public policy to produce rigorous empirical work that informs decision-makers across the public, industry, and government. Research Areas of Interest We are particularly interested in candidates with demonstrated expertise in one or more of the following areas: Economic Measurement of AI Impact (e.g., adoption trajectories, labor market transitions, productivity growth, and forecasting/scenario modeling for AI-driven economic change) Macroeconomic Implications of AI (e.g., productivity, technology diffusion, economic growth) AI and the Labor Market (e.g., employment, wages, job search, task-level impacts, skill acquisition) Applicants are not expected to have experience across all domains. We aim to build a team with complementary strengths across these areas. In this role, you will: Design and execute empirical research using large-scale observational or experimental data. Apply causal inference and/or structural modeling techniques to study AI-driven economic change. Collaborate with cross-functional teams to translate research questions into testable frameworks and applic

About the Team At OpenAI, our User Safety & Risk Operations (USRO) team helps protect our products and users from abuse, fraud, safety risks, and other forms of misuse. We operate at the front line of real-world safety and risk management, translating user and operational signals into timely decisions, effective interventions, and improvements to our systems. This role sits on a team focused on building operational capacity for new, ambiguous, and fast-moving areas of work. The team defines what needs to be built, creates the operating model to support it, and works with partner teams to make the work scalable and durable over time. About the Role We are seeking a Device Safety & Risk Operations Specialist to build the safety operating model for a new category of consumer hardware. This is a senior individual-contributor role for someone who can turn emerging product risks and incomplete requirements into practical workflows, controls, launch plans, and durable systems. You will define how product-safety incidents, critical escalations, regulated cases, and privacy-sensitive issues should be identified, investigated, escalated, resolved, and learned from. You will also establish operational requirements for case management, data access, decision logging, quality assurance, monitoring, and cross-functional response. You will stand up priority workflows through launch and early operations, then help transition them into durable homes across USRO and partner teams. The right person combines deep operational judgment with strong technical and hardware product fluency. They can move from executive-level risk framing to detailed workflow design, tabletop exercises, launch readiness, frontline guidance, and post-launch improvement. Location / work model: San Francisco, CA; hybrid, 3 days/week in-office. Please note: This role may involve exposure to sensitive or concerning material. Strong discretion, judgment, and resilience are essential. In This Role, You Will:

About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Senior Manager of Revenue Recognition to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves. This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own technical revenue account

About the Team The CoT Monitorability team at OpenAI studies whether and when the chain-of-thought of frontier reasoning models is monitorable enough to support scalable oversight. We study how to measure monitorability , which training mechanisms affect monitorability, and speculative methods to improve monitorability. While we mostly focus on CoT monitorability at the moment, we care more generally about any form of monitorability, auditing methods, and improving alignment. We were the first to show that chain-of-thought monitoring can be a practical additional safety mechanism, and today our monitoring systems are actively used on OpenAI’s largest RL training runs to detect misbehavior. The issues we surface are then used to help improve our reward functions, environments, etc (without directly training against a CoT monitor). Our work sits in Alignment and intersects with model training, alignment evaluations, monitoring, and frontier-risk research.We care most about monitorability where the stakes are high, and about preserving useful oversight signals as models become more capable. About the Role We’re looking for a researcher with strong empirical ML expertise and a deep interest in model behavior, alignment, or interpretability. Direct chain-of-thought interpretability experience is welcome but not required; strong candidates may come from broader interpretability, alignment, model training, or investigative model-behavior work. As a researcher on the Alignment team, you will design and run experiments that improve our understanding of model monitorability. You will investigate how training interventions across the model-development pipeline influence whether reasoning remains legible, build evaluations that make those questions measurable, and help translate findings into practical oversight and training recommendations. You may also help develop new monitoring models or methods and apply them to OpenAI’s largest training runs. This role is especially well

About the Team At OpenAI, our User Safety & Risk Operations (USRO) team helps protect our products and users from abuse, fraud, safety risks, and other forms of misuse. We operate at the front line of real-world safety and risk management, translating user and operational signals into timely decisions, effective interventions, and improvements to our systems. This role sits on a team focused on building operational capacity for new, ambiguous, and fast-moving areas of work. The team defines what needs to be built, creates the operating model to support it, and works with partner teams to make the work scalable and durable over time. About the Role We are seeking a Device Safety & Risk Operations Specialist to build the safety operating model for a new category of consumer hardware. This is a senior individual-contributor role for someone who can turn emerging product risks and incomplete requirements into practical workflows, controls, launch plans, and durable systems. You will define how product-safety incidents, critical escalations, regulated cases, and privacy-sensitive issues should be identified, investigated, escalated, resolved, and learned from. You will also establish operational requirements for case management, data access, decision logging, quality assurance, monitoring, and cross-functional response. You will stand up priority workflows through launch and early operations, then help transition them into durable homes across USRO and partner teams. The right person combines deep operational judgment with strong technical and hardware product fluency. They can move from executive-level risk framing to detailed workflow design, tabletop exercises, launch readiness, frontline guidance, and post-launch improvement. Location / work model: San Francisco, CA; hybrid, 3 days/week in-office. Please note: This role may involve exposure to sensitive or concerning material. Strong discretion, judgment, and resilience are essential. In This Role, You Will:

About the Team OpenAI’s User Operations team shepherds our customer’s adoption of AI and ensures that our customers' product experience is nothing short of exceptional. We are building the very first post-AGI support team. We resolve complex issues, provide technical guidance, and support customers in maximizing value and adoption from deploying our products. We work closely with Sales, Technical Success, Product, Engineering and others to deliver the best possible experience to our customers at scale. OpenAI's customers represent a range of diverse backgrounds and maturity, from early-stage startups to established global enterprises. About the Role We are looking for a leader to build and scale our Support Engineering team, which will collaborate directly with our strategic enterprise accounts, our product and engineering teams, as well as our field teams to solve some of the most difficult technical problems faced by our customers. You will lead one of the best technical troubleshooting teams at OpenAI, and our customers and Engineering teams will look to you for technical guidance in addressing the most technically difficult issues in our environment. You will play an integral role in building knowledge within the team and be part of strategic initiatives for organizational and process improvements. Working directly with our most strategic customers - You will be crucial to the success of the most innovative, disruptive, and high-scale AI solutions being built with the OpenAI platform. This team will handle high difficulty situations and issues. The team will be global, providing 24x7 technical coverage for our customers. This will be an opportunity to build this new team from first principles - your leadership will determine the future of this organization. The ideal candidate will have a combination of technical capabilities mixed with strong leadership and systems building strength. This role is based in San Francisco, CA. We use a hybrid work model of 3 days

About the Role We're looking for a Head of Competitive Intelligence to build and lead a world-class competitive intelligence function. This person will transform market signals into strategic advantage by developing the frameworks, analysis, and insights that inform our product strategy, go-to-market approach, and executive decision-making. This is not a research role. It's a highly cross-functional strategy role that sits at the intersection of Product, GTM, Research, and Leadership. You'll establish the systems, operating cadence, and analytical rigor that help the company understand where we win, where we're vulnerable, and how the market is evolving. What You'll Do Build and own the company's competitive intelligence strategy and operating model. Develop and maintain comprehensive competitive assessments, including Harvey Ball analyses, feature matrices, product comparisons, pricing analyses, and market landscape reviews. Create executive-ready competitive insights that influence product strategy, roadmap prioritization, pricing, and investment decisions. Build best-in-class objection handling and competitive messaging for Sales, Marketing, Customer Success, and Partnerships. Monitor competitor product launches, model releases, acquisitions, partnerships, pricing changes, funding, and GTM motions, synthesizing complex information into clear strategic recommendations. Establish repeatable processes and tooling for collecting, validating, and distributing competitive intelligence across the company. Partner closely with Product Management to inform roadmap decisions and identify areas of strategic differentiation. Collaborate with Marketing to sharpen positioning and messaging based on competitive dynamics. Support executive leadership with board-ready competitive analyses and market briefings. Build dashboards and reporting that track competitive movements and emerging industry trends. Develop frameworks that evaluate competitors across capabilities, enterprise r

About the Team The Support team is central to ensuring that our customers' experience with our products is nothing short of exceptional. We resolve complex issues, provide technical guidance, and support customers in maximizing value and adoption from deploying our products. We work closely with Sales, Technical Success, Product, Engineering and others to deliver the best possible experience to our customers at scale. OpenAI's customers represent a range of diverse backgrounds and maturity, from early-stage startups to established global enterprises. About the Role As a Product Engagement Specialist on the User Operations team you will be a hands-on systems builder responsible for making product launches and frontline feedback more scaleable, measurable and actionable across both internal User Operations and external third-party teams. You’ll be responsible for not only managing the project timelines, but also designing and shipping the workflows, tooling and data systems that connect the voice of the user into actionable improvements for Product and Engineering teams. We’re looking for people who thrive at the intersection of project management, team enablement, and customer advocacy, and enjoy working cross-functionally in a fast-paced, evolving environment. We are also looking for individuals that will not just do the day to day work - but will also be deeply involved in architecting the systems of feedback sharing and collection with our stakeholder groups across Support, Product, and Engineering. Think data systems, not better slide decks. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Design, build, and own scalable systems for launch readiness, feedback capture, triage, synthesis, and routing. Coordinate product launches across internal User Operations teams and external third party teams to ensure seamless execution and support read

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. OpenAI’s Tax and Trade team sits at the center of OpenAI’s global growth—shaping how cutting-edge AI products, partnerships, and infrastructure scale across borders while navigating complex tax, trade, and regulatory regimes. We operate as strategic operators, not just compliance experts, embedding early in product, finance, policy, and infrastructure decisions to manage risk, unlock incentives, and enable OpenAI to grow responsibly and competitively worldwide. As OpenAI’s products, monetization models, and global infrastructure expand, our tax systems must scale with the same rigor and reliability as our product architecture. The team partners deeply with Financial Engineering, Product Engineering, and Finance Systems to build a modern tax technology stack that enables accurate, real-time tax determination across OpenAI’s global business. About the Role We're hiring a Director, Tax Infrastructure & Incentives to lead OpenAI's global tax infrastructure strategy supporting AI infrastructure expansion programs. You will own the tax strategy supporting data center development, site selection, infrastructure investments, and government incentive programs across. This role extends far beyond traditional property tax planning and reporting - you will help shape where and how OpenAI invests billions of dollars in AI infrastructure by partnering with executive leadership, infrastructure teams, governments, utilities, and external stakeholders. You will build scalable frameworks for negotiating and managing tax incentives, property tax, indirect tax, and infrastructure-related tax matters while developing repeatable processes that enable OpenAI to expand rapidly across multiple jurisdictions. You will also establish the governance, reporting, and operational infrastructure required to support long-term compliance, financial reporting, and executive

About the Team The Intelligence and Investigations team seeks to rapidly identify and mitigate abuse and strategic risks to ensure a safe online ecosystem. We are dedicated to identifying emerging abuse trends, analyzing risks, and working with our internal and external partners to implement effective mitigation strategies to protect against misuse. Our efforts contribute to OpenAI's overarching goal of developing AI that benefits humanity. The Strategic Intelligence & Analysis (SIA) team provides safety intelligence for OpenAI’s products by monitoring, analyzing, and forecasting real-world abuse, geopolitical risks, and strategic threats. Our work informs safety mitigations, product decisions, and partnerships, ensuring OpenAI’s tools are deployed securely and responsibly across critical sectors. About the Role As a Quantitative Intelligence Analyst , you will focus on discovering novel and emerging risks in complex human–AI systems before they are well-defined, measurable, or widely understood. You will use deep subject matter expertise and quantitative tooling to surface weak, early, and unconventional risk signals. You will build analytic models that explain how harms could emerge and translate ambiguous patterns into structured, data-driven insight. Your work will help identify potential gaps in policy or coverage and operationalize previously unmeasured problems into signals that can support detection, mitigation, and planning downstream. You will develop analytical frameworks that map how new risks form, evolve, and propagate as products change, policies shift, and external events unfold. Your analyses will directly inform strategic risk prioritization and planning across the company, with regular visibility through strategic risk products. This role is based in office (hybrid, 3 days/week). Relocation support is available In this role, you will: Discover and define new quantitative risk signals where no established metrics exist, using subject matter exp

About the Team The Procurement organization enables OpenAI's mission by ensuring every dollar is spent responsibly, compliantly, and efficiently. Within Procurement, the Center of Excellence (COE) team is responsible for designing and scaling the processes, systems, governance, and operating models that enable Procurement to grow effectively alongside the business. This role partners closely with Procurement and cross-functional teams to simplify how work gets requested, routed, approved, and managed across the spend lifecycle. By combining program leadership, process design, and change enablement, we help Procurement scale while maintaining strong controls and delivering an exceptional experience for employees and business partners. About the Role As Procurement Portfolio & Delivery Lead, you will lead complex, cross-functional initiatives that span Strategic Sourcing, Procure-to-Pay (P2P), Extended Workforce, Travel & Expense, Corporate Card, Risk, Legal, Finance, and Technology teams. You will not only drive project and program execution, but also actively contribute to solution design, requirements development, process optimization, testing, rollout planning, and stakeholder alignment. This is a highly collaborative role for someone who thrives in fast-moving environments, can bring structure to ambiguity, and is equally comfortable facilitating executive discussions, building project plans, and rolling up their sleeves to help move initiatives forward. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Lead cross-functional procurement transformation programs spanning Strategic Sourcing, P2P, Extended Workforce, T&E, Corporate Card, Risk, and Procurement Systems. Develop and maintain the Procurement transformation roadmap, partnering across teams to identify opportunities, prioritize initiatives, map dependencies, sequence work

About the Team At OpenAI, our User Safety & Risk Operations (USRO) team helps protect our products and users from abuse, fraud, safety risks, and other forms of misuse. We operate at the front line of real-world safety and risk management, translating user and operational signals into timely decisions, effective interventions, and improvements to our systems. This role sits on a new team within USRO focused on building operational capacity for new, ambiguous, or fast-moving areas of work. The team helps define what needs to be built, creates the operating model to support it, and works with partner teams to make the work scalable and durable over time. As a Strategic Operations Lead, you will focus on large, cross-functional initiatives that require clear thinking, technical fluency, strong execution, and the ability to bring structure to undefined problems. About the Role We are seeking a Strategic Operations Lead to drive new and existing strategic operating builds across User Safety & Risk Operations. This is a senior IC role for someone who can turn broad, undefined priorities into clear operating models, launch plans, requirements, stakeholder alignment, documentation, reporting, and execution rhythms. This role will often support initiatives where OpenAI is developing new products or partnerships and the operating model is still being defined. These programs have a direct user safety and risk nexus because new deployment models can change what signals OpenAI can see, who owns response decisions, and how user-impacting risks are detected, escalated, and resolved. You will clarify what OpenAI owns, what partner teams own, what signals we can reliably monitor, how issues should be escalated, and how the workflow should evolve from launch support into a durable operating model. The right person is highly strategic and deeply practical. They can move from executive-level framing to detailed workflow design, stakeholder management, SOPs, launch readiness, ri

Technical Program Manager – Applied Product & Platform About the Team The Product & Platform teams at OpenAI are responsible for delivering the company’s most impactful offerings—such as ChatGPT, our API platform, and new enterprise capabilities—to a global and diverse customer base. These systems must perform at scale and deliver exceptional experiences to developers, consumers, and businesses alike. Technical Program Managers at OpenAI play a key leadership role in scaling these efforts, partnering deeply with product, engineering, design, and go-to-market teams to bring ambitious ideas to life and ensure clarity and discipline in execution. About the Role We’re seeking a Technical Program Manager to drive complex, large-scale product and platform initiatives across ChatGPT, API, and related surfaces. This role sits at the intersection of technical strategy and execution. You’ll be responsible for translating product vision into actionable plans, shaping interfaces and experiences from both consumer and developer perspectives, and ensuring successful delivery across web, mobile, and platform layers. You’ll bring deep technical fluency, product sense, and a strong execution track record. You’re comfortable managing ambiguity, influencing architectural direction, advocating for developers, and leading cross-functional delivery with discipline and empathy. Location: San Francisco, CA (Hybrid – 3 days/week in-office) In this role, you will: Collaborate with product, engineering, and design to shape roadmaps, technical strategies, and long-term platform direction. Translate product vision into clear, scalable technical execution plans, balancing short-term delivery with long-term platform evolution. Lead end-to-end execution of cross-functional product and platform programs—from planning through launch and iteration. Own timelines, milestones, dependency management, risk mitigation, and accountability across teams. Partner with engineering teams to influence ar

About the Team The Strategic Finance team provides financial insights and guidance to support the organization's long-term goals and strategies. We partner across the business to allocate and deploy our resources for the highest impact outcomes. About the Role We are hiring a Hardware Finance Manager, Consolidations & Systems to own the consolidated financial reporting, forecasting cadence, and financial systems across our hardware organizations (Io and Robotics). This role sits at the intersection of Hardware Finance, central FP&A, Accounting, and Finance Systems, and is responsible for ensuring leadership has a single, accurate, and timely financial view of the hardware business. This role will serve as the embedded owner of the hardware financial backbone, with end-to-end responsibility for consolidated P&L reporting, forecasting and variance analysis, and the systems and processes that enable scalable, decision-ready insights. You will help ensure hardware financials are consistent, auditable, and fit for executive and board-level decision-making as the organization scales in size, complexity, and capital intensity. We have a strong preference for candidates who can be based in our San Francisco HQ. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will oversee multiple areas of responsibility: Own end-to-end consolidated financial reporting for all hardware organizations (Io and Robotics), delivering a single, integrated P&L view across R&D, Product, Revenue, COGS, and OpEx. Establish and run the hardware financial operating cadence, including monthly close, forecasting, reforecasting, and variance analysis, ensuring consistency and accountability across teams. Serve as a key finance partner to Hardware Finance leads, central FP&A, and Accounting, aligning bottoms-up plans with accounting actuals and enterprise reporting requirements. Build and maintain consoli