Microsoft co-founder, Bill Gates, has suggested protecting certain occupations from automation and introducing taxes on AI and robots to cushion the impact of technology on workers.
Gates made the proposals in a lengthy essay published on his Gates Notes website on Wednesday, where he examined how the rapid growth of artificial intelligence could reshape employment and society.
He proposed creating a category of “Human Reserved” jobs for roles where human involvement remains particularly important, even as machines become more advanced.
Gates said his experience with the caregivers who looked after his father, who died of Alzheimer’s disease in 2020, influenced his position on the issue.
“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.
“He couldn’t always tell them when he was hungry, but they always knew,” he wrote.
Gates said the care his father received demonstrated that some forms of human interaction 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 reminisced.
Explaining his idea, he wrote, “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.”
He said protecting some jobs could also help workers who may find it difficult to switch careers after decades in a particular profession.
“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.”
Gates added that the decision to preserve certain occupations should not be based solely on economic considerations.
“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 suggested that areas such as education and mental healthcare could adopt a hybrid model in which humans remain responsible while using AI to improve their work.
“The Human Reserved domain will evolve over time—for example, we should consider setting aside some jobs now and phasing in AI slowly over years or decades with a commitment to preserve some jobs.
“Some areas, like education and mental health care, will be a mix, with a human in charge who’s using the technology to extend what they can do,” Gates wrote.
He acknowledged that countries could adopt different approaches depending on their workforce needs, using Japan’s ageing population as an example where robotic caregiving could be welcomed.
Gates also renewed his support for a tax on robots and AI, arguing that the existing tax system can make replacing workers with machines financially attractive.
“I believe we should tax AI tokens and robots,” he wrote.
He explained that employers generally face payroll taxes when hiring workers, while purchasing machines can receive different tax treatment.
“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.”
According to Gates, taxing automation could help slow job displacement and raise funds for retraining workers and strengthening social safety nets.
“A tax would slow the rush away from human labor a little and raise money for retraining and a stronger safety net,” he said.
He maintained that although a robot tax might reduce efficiency to some extent, keeping people employed has wider economic and social benefits.
“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,” he insisted.
Gates admitted that taxation would not completely address the employment challenges posed by AI.
“Although it is not the whole solution to the threat of AI, it is part of a wise response,” he explained.
He urged governments to begin preparing now, including developing systems to support people and communities that could be heavily affected by automation.
“You have a chance to act now.
“Before unemployment rises sharply, communities are hurting, and public trust has eroded,” he told leaders.
Gates also called for AI policy to involve a broad range of stakeholders, including workers, students, educators, community leaders, parents and religious organisations.
“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.”
He said decisions about AI should not be left solely to technology experts, stressing the need for input from government, business, academia and civil society.
“Leaders across academia, business, government, and civil society all have a role to play in shaping what comes next,” he posited.