Windows 10 ESU Year 2 becomes the next decision for commercial PCs when Year 1 ends on October 13, 2026. A business that still has Windows 10 devices after that date needs to move them to a supported operating system or license them for another year of Extended Security Updates.
The decision should be made on a device-by-device basis. A Windows 11-ready laptop running ordinary business software should usually be upgraded. An older everyday PC is often better replaced. A machine tied to a specialized application or peripheral may justify another year of ESU, but only with a documented reason and a retirement date.
The deadline is close enough that the useful question is no longer whether Windows 10 is ending. It is which devices remain, why they remain, and who owns the plan for each one.
The short answer: do not renew every Windows 10 device by default
For a typical SMB fleet, Windows 10 ESU Year 2 should be an exception program rather than a blanket renewal.
Use it when a real dependency prevents a safe move before the deadline. That might be a line-of-business application awaiting validation, a piece of production equipment with an older driver, or a device replacement already ordered but not yet deployed.
ESU is a poor reason to postpone an ordinary upgrade or keep aging hardware with no business-specific dependency. It buys security updates for a limited period. It does not restore normal support or improve the device.
What changes on October 13, 2026
Windows 10 reached the end of support on October 14, 2025. Microsoft’s commercial ESU program created a paid bridge for eligible Windows 10 Enterprise, Education, and Pro devices used by organizations.
According to Microsoft’s ESU lifecycle table, commercial coverage is available for up to three years:
| Commercial ESU year | Security coverage ends | What a business needs to know |
| Year 1 | October 13, 2026 | Microsoft’s published Year 1 list price is $61 per device. |
| Year 2 | October 12, 2027 | Microsoft says the price doubles in each consecutive year. Year 1 is a prerequisite. |
| Year 3 | October 10, 2028 | The price doubles again, and the earlier years remain prerequisites. |
Based on Microsoft’s published pricing rule, Year 2 has a list price of $122 per device. A business joining the commercial program for the first time in Year 2 must also pay for Year 1, bringing the cumulative Microsoft list price to $183 per device. Actual pricing and purchasing routes can vary by agreement, reseller, tax, and geography, so confirm the quote before budgeting.
The license cost is only one part of the decision. Testing applications, scheduling downtime, replacing hardware, transferring data, and supporting employees through the change often require more planning than the license purchase itself.
Consumer ESU news does not replace commercial licensing
Microsoft extended its consumer ESU program through October 12, 2027. That has caused understandable confusion.
The consumer program is for eligible personal-use devices. Microsoft specifically excludes devices managed by an organization or enrolled in enterprise licensing programs. A company should not assume that consumer enrollment shown in Windows Settings applies to a business-managed PC.
Commercial devices require the commercial ESU path that aligns with the organization’s licensing and management setup. Windows 10 LTSC and LTSB releases also have separate lifecycles, so they should be identified rather than grouped with ordinary Windows 10 Pro endpoints.
What Windows 10 ESU covers, and what it leaves out
Commercial ESU provides critical and important security updates for enrolled devices. It does not include:
- New Windows features
- Customer-requested nonsecurity updates
- Design changes
- General Windows 10 technical support
- A solution for application, driver, or aging hardware problems
Microsoft limits support to issues involving ESU activation, installation, and possible regressions related to the ESU itself. The broader operating system remains unsupported.
Enrollment also requires more than buying a license. The device must be on Windows 10 version 22H2, have the required updates and current ESU Licensing Preparation Package, and be activated with the appropriate commercial key. Microsoft’s commercial activation instructions explain the current prerequisites and verification steps.
This matters because an invoice is not evidence that every device is protected. IT should verify activation and confirm that the expected security updates are actually reaching each enrolled PC.
Give every remaining device one outcome
A clean plan assigns one of four outcomes to every Windows 10 device.
| Device condition | Recommended outcome | Why |
| Hardware is Windows 11-ready, and the required applications are compatible | Upgrade | The device can return to a supported platform without a hardware purchase. |
| Hardware is not eligible, and the device performs ordinary office work | Replace | ESU spends money on an aging asset without solving the hardware limitation. |
| A documented application, driver, or equipment dependency blocks migration | Renew ESU temporarily | Security coverage can protect a controlled exception while the dependency is resolved. |
| The device is inactive, duplicated, unassigned, or no longer needed | Retire | Removing it reduces cost, attack surface, and inventory noise. |
Upgrade Windows 11-ready devices
Windows 11 requires a compatible 64-bit processor, UEFI firmware with Secure Boot capability, TPM 2.0, at least 4 GB of memory, and at least 64 GB of storage. Those are minimum requirements, not a business purchasing standard.
The better readiness test also asks whether the device has enough useful life left, whether its applications and drivers are compatible, and whether the employee can absorb the scheduled interruption. Microsoft Intune can provide device-level hardware readiness and compatibility reporting for enrolled environments. Other management platforms can produce similar inventory data.
Start with a small pilot that represents the business. Include the finance workstation with its add-ins, the operations user with several peripherals, and any role that depends on a specialized application. A successful upgrade on a generic spare laptop proves very little about the devices that matter.
Replace ordinary devices that cannot qualify
When a laptop fails to meet Windows 11 hardware requirements and has no unusual dependencies, replacement is usually the cleaner business decision.
Compare the ESU cost and support effort to the device’s remaining useful life. Also consider battery condition, warranty status, performance, repair history, and whether the machine meets the company’s current security and management standards.
A planned replacement can be configured, secured, and tested before the employee changes devices. A delayed replacement often arrives later as an urgent repair, a failed drive, or an exception that nobody remembers authorizing.
Parried’s IT project services can support staged hardware refreshes and Windows deployments when the work needs a defined scope, schedule, and handoff.
Keep ESU only for a documented dependency
Some Windows 10 devices need more time. The important distinction is whether the business can name the blocker.
An approved ESU exception should record:
- The application, device, or workflow that prevents migration
- The business owner responsible for that dependency
- The security and operational impact if the device fails
- The Year 2 license and activation status
- The replacement or remediation plan
- A target retirement date before the next ESU deadline
The machine should remain under normal endpoint management, monitoring, backup, access control, and patch verification. If possible, limit the data, applications, network access, and administrative privileges available to it. ESU reduces operating-system exposure, but it does not make an old endpoint equivalent to a current one.
Retire devices that no longer serve a purpose
Inventory work often finds laptops in cabinets, duplicate records, old loaners, and devices assigned to former employees. Do not buy ESU for a record simply because it appears in a management console.
Confirm whether the device is active. Then remove company data, retire it from management and identity systems, update the asset record, and dispose of or repurpose it through the company’s approved process.
Build an inventory that supports a business decision
A device list becomes useful when it includes the context needed to act. At minimum, capture:
- Device name, serial number, model, and location
- Primary user and business role
- Current Windows edition, version, and patch status
- Windows 11 hardware readiness and the reason for any failure
- Critical applications, add-ins, peripherals, and vendor dependencies
- Warranty status and approximate replacement timing
- Current ESU license and activation status
- Chosen outcome, owner, and completion date
Unknown devices deserve attention. They may be inactive records, machines outside management, or endpoints that have stopped checking in. Each possibility leads to a different action.
For organizations already using Intune, Microsoft’s Windows feature update readiness reports can identify system requirements, applications, and driver risks for a target Windows version. The report is a starting point. It does not replace testing the workflows your employees and clients depend on.
What to complete before the cutoff
With the deadline near, keep the sequence practical.
First: find and classify the devices
Pull current data from endpoint management, directory, purchasing, and asset records. Resolve duplicates and stale devices. Assign each active Windows 10 PC to be upgraded, replaced, renewed, or retired.
Next: test the work, not only the operating system
Confirm that essential applications, browser extensions, document templates, printers, scanners, label devices, and other peripherals work on Windows 11. Ask the people who perform the workflow to validate it.
Then, move the uncomplicated devices first
Upgrade compatible devices and deploy ready replacements. Schedule the work around client deadlines, payroll, month-end, and other periods when interruptions are expensive.
Before October 13: license and verify the exceptions
Purchase Year 2 coverage only for the approved exception list. Apply the current prerequisites, activate the correct ESU key, and verify the licensed status on every device. After the next security release, confirm that enrolled endpoints received the update.
Document the result in the same system used to manage the device. A license spreadsheet that never reconciles with endpoint status leaves the business guessing.
Do not let Year 2 become next year’s emergency
Every renewed device should already have a path off Windows 10. If a software vendor is the blocker, obtain its supported version plan and a decision date. If a peripheral is the blocker, identify the replacement model and budget. If the issue is internal capacity, schedule the migration work instead of leaving it in a general backlog.
This is where strategic IT planning should connect lifecycle dates, hardware budgets, application ownership, and business timing. The goal is not merely to survive another Microsoft deadline. It is to prevent temporary technology exceptions from becoming permanent operating dependencies.
Parried’s recommendation
Treat Windows 10 ESU Year 2 as a controlled exception budget. Spend it where a documented dependency needs time, and give that dependency an owner and an end date. Upgrade, replace, or retire everything else.
That approach gives finance a defensible budget, gives operations a workable migration schedule, and gives IT a smaller set of exceptions to secure and support. It also avoids paying more each year for devices that were always capable of moving.
Parried helps growing businesses’ inventory endpoints, assess Windows 11 readiness, plan hardware refreshes, and execute migrations with less disruption. If the remaining Windows 10 devices are still unclear, schedule a free IT strategy session, and we will help turn the deadline into a practical device plan.