NEW YORK, March 19 (Reuters) - Goldman Sachs GS.N plans to cut a small number of jobs in April of staff that have underperformed, a source familiar with the matter said.

The cuts are not part of its regular annual culling, called internally "strategic resource assessment" under which the Wall Street firm traditionally cuts between 1% to 3% of staff, the source said.

The Business Insider earlier reported Goldman's plan to trim staff next month, citing multiple people familiar with the situation.