Abstract: A method for forming an integrated circuit having Micro-electromechanical Systems (MEMS) includes forming at least two recesses into a first layer, forming at least two recesses into a second layer, the at least two recesses of the second layer being complementary to the recesses of the first layer. An intermediate layer is bonded onto the second layer, the intermediate layer includes through-holes corresponding to the recesses of the second layer. The first layer is bonded to the intermediate layer such that cavities are formed, the cavities to act as operating environments for MEMS devices. The two cavities have different pressures.