Microsoft co-founder Bill Gates has proposed reserving certain jobs exclusively for humans and taxing artificial intelligence systems and robots as governments prepare for the disruption AI could cause in the labour market.
Gates made the proposals in a more than 6,000-word essay titled “The turbulent AI era is here. The choices we make now are critical,” published on his Gates Notes website on Wednesday.
The proposals formed part of Gates’ recommendations for managing what he described as the transition into an AI era that could fundamentally change how people work, earn income and organise society.
Gates Proposes ‘Human Reserved’ Jobs
Gates said some jobs should be designated “Human Reserved” as AI and robots become increasingly capable of performing tasks currently handled by people. He said the idea was partly shaped by his experience caring for his father, who died of Alzheimer’s disease in 2020.
“My dad died of Alzheimer’s in 2020. In the later stages of his illness, he was cared for day and night by paid caregivers who understood him even when he struggled to express himself,” Gates wrote.
“He couldn’t always tell them when he was hungry, but they always knew.”
Gates said his family remained grateful to the caregivers and argued that some aspects of their work could not be replicated by machines.
“Something in the care they gave my dad was irreplaceably human. No robot could or should have done it,” he wrote.
He said the experience influenced his thinking about which jobs should remain in human hands as AI and robotics advance.
“I believe that as AI and robots improve, we’ll set aside certain things for only people to do. I’ve started calling this domain Human Reserved, and it’s an example of the kinds of ideas we’ll need to consider.”
Calls For Human Reserved Areas
Gates said he chose the term because of the way nature reserves protect areas that could technically be developed but are deliberately left untouched because the loss would be considered too great.
“I like the phrase Human Reserved because it makes me think of nature reserves—places where we could put buildings and roads, but we choose not to because the loss would be too great,” he wrote.
According to Gates, some occupations could be designated Human Reserved for economic reasons, particularly where automation could displace large numbers of workers who might struggle to transition into entirely different careers.
“For example, we may do it because allowing machines to take over a certain role will displace a large number of people who can’t easily change jobs,” he wrote.
“You can’t tell a 55-year-old who has worked in construction their whole career that they need to go work at an elder care facility and expect them to find it fulfilling.”
But Gates said economic considerations would not be the only basis for deciding which jobs should remain human.
“In health, for example, imagine a robot giving you the awful news that you have an incurable disease. There’s no technical reason why it couldn’t. Yet it shouldn’t,” he wrote. He said education and mental healthcare could eventually operate through a combination of humans and AI.
Gates acknowledged that different countries could make different decisions depending on their circumstances stating “Some countries might insist on having humans take care of the elderly. But a country like Japan, which has a shrinking workforce and not enough young people to care for the old, may welcome a caregiving robot.”
Gates acks AI and robot taxation
“I believe we should tax AI tokens and robots,” he wrote. He compared the treatment of human labour with machines under current tax systems.
“Right now, if you’re an employer and you hire someone, you pay payroll taxes on their earnings. But if you buy a robot, you can usually write it off right away as a business expense. The tax system nudges you toward replacing people with machines.”
Gates argued that taxation could slow the pace of labour replacement while generating funds for worker retraining and stronger social support.
“A tax would slow the rush away from human labor a little and raise money for retraining and a stronger safety net,” he wrote.
He acknowledged that critics could argue that such a tax would reduce economic efficiency but said the broader social value of employment should also be considered.
Gates warns governments to act now
Gates said governments still have an opportunity to prepare before AI-driven disruption becomes more severe. “You have a chance to act now before unemployment rises sharply, communities are hurting, and public trust has eroded,” he told leaders.
He urged governments to approach AI policy across sectors rather than leaving responsibility to separate institutions and called for wider participation in decisions about the future of AI, arguing that policymakers should hear from workers, students, community leaders, religious organisations, parents and educators.
“It should include workers, college students who are about to enter the workforce, community leaders, religious leaders and faith-based organizations, parents, educators, and others whose voices often aren’t heard but who have insight into how the transition will affect people’s lives.”
Gates’ proposals reflect a broader concern that AI could reshape both white-collar and blue-collar employment, while also creating opportunities in areas such as healthcare and education. His central argument is that governments should begin preparing now rather than waiting for widespread job displacement before putting support systems in place.
