Microsoft co-founder Bill Gates has called for some jobs to be reserved exclusively for humans and for governments to tax AI and robots to reduce the disruption artificial intelligence could cause in the labour market.

Gates made the proposals in a lengthy essay, “The turbulent AI era is here. The choices we make now are critical,” published on his Gates Notes website.
He warned that AI could eliminate large numbers of jobs, including both white- and blue-collar roles, while creating fewer new positions that may require years of training. He said the transition could fundamentally change how people work and earn a living.
Gates proposes ‘Human Reserved’ jobs
Gates suggested that certain occupations should be designated “Human Reserved”, meaning they would remain exclusively or primarily for people even when AI and robots are capable of performing them.
He said the idea was influenced partly by his experience with caregivers who looked after his father, who died of Alzheimer’s disease in 2020.
Gates argued that some work, particularly in caregiving, healthcare, education and mental health, involves human qualities that technology should not completely replace.
“Something in the care they gave my dad was irreplaceably human,” he wrote.
He suggested that countries could gradually introduce AI into some professions while preserving human roles. However, he acknowledged that the jobs protected could vary between countries depending on their needs.
Gates also noted that the proposal raises difficult questions, including who should decide which jobs are protected and how governments would enforce such rules.
Gates backs a tax on AI and robots
Gates also renewed his long-standing support for a “robot tax” and proposed taxing AI tokens.
He argued that current tax systems can encourage businesses to replace workers with machines because employers pay payroll taxes on human workers, while robots can often be treated as business expenses.
According to Gates, taxing automation could slow the pace of job displacement and generate revenue for worker retraining and stronger social safety nets.
He acknowledged that such a tax could reduce economic efficiency but argued that maintaining employment has wider social and economic value.
Calls for urgent government action
Gates urged governments to begin preparing before AI-driven unemployment and economic disruption become more severe.
He called for a coordinated approach involving governments, businesses, educators, workers and civil society, as well as stronger national and international institutions to oversee AI’s impact on employment, healthcare, education, security and other sectors.
Gates said AI could become either a major force for equality or a source of greater inequality, depending on how governments and societies respond.
“The choices we make now are critical,” he argued, urging leaders to act before the effects of AI become more difficult to manage.