Bill Gates proposes robot tax, ‘human reserved’ jobs to curb AI harms

Bill Gates has called for a “robot tax” and the creation of “human reserved” jobs to mitigate the social and labour impacts of artificial intelligence.

In a long essay posted on his Gates Notes site, the Microsoft co‑founder said current tax systems incentivise employers to replace workers with machines, since payroll taxes apply to human employees but robots can be written off as business expenses.

A robot tax, he argued, would slow the rush away from human labour and raise funds for retraining and stronger safety nets, American online newspaper TechCrunch reports.

Gates also suggested designating certain jobs or tasks as "human reserved", effectively restricting the use of AI in those areas.

He said such restrictions could be justified on economic grounds when automation would displace large numbers of workers who cannot easily transition to new careers.

As an example, Gates cited a 55-year-old construction worker who might struggle to find meaningful employment in an entirely different field such as elder care.

He also suggested that some jobs could be designated human reserved for reasons beyond economics. In healthcare, for instance, he said there may be situations where people should receive sensitive news from another human rather than a machine, even if a robot could technically deliver it.

Gates said the scope of human reserved jobs would likely change over time. Some roles could be protected initially, with AI introduced gradually over years or decades while preserving certain positions.

Both proposals could significantly affect the profits of major AI companies, while questions remain over who would establish such rules and how they would be implemented.