The cuts affect staff and contractors and come after Shell UK announced 250 North Sea job cuts in August last year.
"The North Sea has been a challenging operating environment for some time," Shell upstream vice president for UK and Ireland Paul Goodfellow said.
"Reforms to the fiscal regime announced in the budget are a step in the right direction, but the industry must redouble its efforts to tackle costs and improve profitability if the North Sea is to continue to attract investment.
"Current market conditions make it even more important that we ensure our business is competitive. Changes are vital if it is to be sustainable."
A staff engagement period relating to the planned redundancies is underway.
