Last year, Microsoft announced that it will offer paid Windows 7 Extended Security Updates (ESU) through January 2023 for enterprise customers. Windows 7 ESU will be sold on a per-device basis and the price will increase each year. Last month, Microsoft announced that Windows 7 Extended Security Updates will be available for small and midsize businesses as well. Microsoft has now announced a new offer under which EA and EAS customers who have active subscription licenses for Windows 10 Enterprise E5, Microsoft 365 E5, Microsoft 365 E5 Security, or Windows VDA E5 (as of January 14, 2020) will receive Windows 7 Extended Security Updates for Year 1 for free.
This is a limited-time promotion and Microsoft has mentioned that this promotion is available only to Volume Licensing customers who purchase through EA or EAS agreements. You can learn more this promotional offer here.