Microsoft co-founder Bill Gates has proposed reserving certain occupations for human workers and introducing taxes on artificial intelligence and robots as governments prepare for the potential disruption of AI to the global labour market.
Key Highlights:
Gates outlined the proposals in a more than 6,000-word essay published on his Gates Notes website on Wednesday, warning that the rapid development of AI could significantly reshape employment, income and the way societies function.
Gates proposes ‘Human Reserved’ jobs
Gates argued that some jobs should remain exclusively or primarily in human hands even as AI systems and robots become capable of performing increasingly complex tasks.
He described the concept as “Human Reserved”, drawing an analogy with nature reserves where certain areas are deliberately protected despite being available for development.
According to Gates, the idea was influenced partly by his experience with his father, who died of Alzheimer’s disease in 2020.
He recalled the role played by caregivers who looked after his father during the final stages of his illness, saying they were able to understand and respond to needs that he could not always communicate.
“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 argued that the emotional and human aspects of such care could not simply be replaced by machines.
“Something in the care they gave my dad was irreplaceably human. No robot could or should have done it,” he said.
Gates suggested that governments could eventually identify occupations where replacing people with machines would create unacceptable economic or social consequences.
He used construction workers as an example, arguing that older employees who have spent decades in a particular profession may not be able or willing to move easily into completely different occupations.
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“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,” he wrote.
Some jobs may need humans for more than economic reasons
Gates said the decision to preserve particular jobs for humans should not be based solely on employment figures.
Healthcare, for example, could require a human presence because of the emotional importance of certain interactions.
He questioned whether people should receive devastating medical diagnoses from machines simply because robots are technically capable of delivering the information.
“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,” Gates wrote.
He suggested that sectors such as education and mental healthcare could eventually adopt a hybrid model in which AI supports professionals rather than completely replacing them.
“The Human Reserved domain will evolve over time,” he wrote, suggesting that some occupations could be protected initially while AI adoption is introduced gradually in other areas.
Gates also acknowledged that the approach would differ between countries because labour markets and demographic pressures are not the same everywhere.
He cited Japan, where an ageing population and shrinking workforce could make robots attractive for elderly care, as an example of why countries may reach different conclusions.
The Microsoft co-founder said governments would have to determine which jobs qualify for protection, how the rules would be enforced and how countries would handle differences in automation policies.
Gates renews call for robot and AI taxes
Gates also renewed his support for taxing AI and robots, arguing that current tax structures can make automation more financially attractive to businesses than employing people.
“I believe we should tax AI tokens and robots,” he wrote.
He explained that employers generally face payroll taxes when hiring workers, while investments in machines can receive favourable tax treatment as business expenses.
According to Gates, this creates an incentive for companies to replace employees with automated systems.
“A tax would slow the rush away from human labor a little and raise money for retraining and a stronger safety net,” he said.
The proposed tax, he argued, could give governments additional resources to support workers whose jobs, working hours or earnings are affected by automation.
Gates acknowledged that critics could argue such taxation would reduce economic efficiency. However, he maintained that employment provides social and personal benefits that cannot be measured solely through productivity.
He also noted that he had advocated a robot tax for years despite the idea initially attracting scepticism.
“I proposed a robot tax years ago and most of the reaction was that it was a strange idea. I’m still a big proponent of it,” Gates wrote.
He stressed, however, that taxation alone would not resolve all the challenges associated with AI-driven job displacement.
Gates urges governments to prepare before disruption worsens
Gates warned that governments should begin preparing for the effects of automation before large-scale job losses become more difficult to manage.
“You have a chance to act now,” he told policymakers, urging them to develop comprehensive strategies rather than treating AI-related employment challenges as isolated issues.
He called for governments to coordinate their response across different sectors and involve people who are likely to experience the greatest effects of technological change.
Gates said discussions should include workers, students preparing to enter the labour market, parents, educators, community leaders, religious organisations and others whose perspectives may not always be represented in technology policy debates.
He argued that governments must also ensure that the economic benefits generated by AI reach people who do not already have wealth or influence.
The billionaire philanthropist said support should be available to workers who lose their jobs to automation, those whose wages or working hours decline and communities where the economic effects of technological disruption are concentrated.
‘How do we preserve our humanity?’
Gates said the rapid development of AI raises questions that extend beyond technology and require involvement from governments, businesses, universities and civil society.
He questioned how societies could distribute the benefits of AI more fairly, strengthen social safety nets and help workers adapt to changing employment patterns.
He also raised a broader concern about maintaining human values as machines become increasingly capable.
“I rarely stop thinking about AI—not because I have all the answers, but because the questions it raises are too consequential to leave to a small group of technologists,” Gates wrote.
He argued that leaders across government, business, academia and civil society must participate in determining how AI is integrated into society.
For Gates, the debate is no longer simply about what AI and robots can do, but about what societies should allow them to do—and which aspects of human life should remain distinctly human.
