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Willem Dafoe, Bill Gates, Ron Howard, Jim Morrison, and Jimmy Chin attend the 2026 Telluride Film Festival. Paul Best/Getty Images

Bill Gates says some jobs should be off limits to AI — and companies that replace human workers should face a 'token tax'

The AI-naive, averse and downright terrified are being encouraged, if they want an enduring career, to gravitate toward physical fields that computer systems ostensibly can’t usurp: now-lucrative trades like plumbing, construction and electrical work.

Beyond these specialized, AI-proof trades skills, though, there are also certain innately human proficiencies that experts believe will remain coveted throughout future tech-obsessed eras.

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And influential figures in the sphere, like Bill Gates, are asking that society earmark space for people in positions that require these uniquely mortal abilities as we push into the unknown of a new industrial revolution.

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Specifying ‘human reserved’ jobs

In a lengthy essay about the frontier of artificial intelligence, published recently on Gates’s blog, the Microsoft magnate suggests, among other things, that we “set aside some jobs for humans,” no matter how software evolves to supersede us.

The jobs in question would include roles that deal with extremely delicate situations, such as in healthcare specialties — areas that Gates is personally familiar with, and uses his experience to prove the continued need for.

“My dad died of Alzheimer’s in 2020. In the later stages of his illness, he was cared for day and night by caregivers who understood him even when he struggled to express himself,” he says. “Something in the care they gave him was irreplaceably human. No robot could or should have done it.

“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 believes this “human reserved” label could also extend to other sectors where, even if an algorithm could do a particular job, it would not be moral to allow it to, such as in cases that would displace a large number of specialized, experienced people.

“We might set something aside as human reserved for economic reasons: 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 writes. “We should consider setting aside some jobs now and phasing in AI slowly over years or decades with a commitment to preserve some jobs.”

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Something that could help with said preservation is adding a tax for employers to rely on computers or robotics to complete work that people could be paid to do; as Gates says, the present system that charges companies payroll taxes and other expenses for each human worker (and treats robots as a tax write-off) “nudges you toward replacing humans with machines.”

Gates proposes the funds garnered from such a levy could go toward staff laid off due to AI.

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Future AI abilities are potentially unlimited and still unknown to us

As seen in China, which has revolutionized auto plant floors with endless rows of robotic arms to replace human assembly line workers, there is the very real possibility that work across more industries than we expect could eventually be automated, whether by a piece of computer code or an entire humanoid robot.

Microsoft itself listed gigs like embalmer, hazardous material removal worker and dishwasher as some of the ones least likely to be impacted by emerging technology — meagre pickings for those of us in completely different fields, and still not even guaranteed in the years to come.

As positive as Gates’ perspectives on the AI future are, at least compared with others in the industry right now, he does admit that the tech could serve as not just the greatest equalizer ever invented, but “the worst source of injustice,” depending how we use it and what guardrails we impose on it.

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Becky Robertson Sr. Staff Reporter

Becky Robertson is a senior staff reporter at Moneywise and a lifelong writer. Along with more than a decade covering news at outlets like blogTO and Quill & Quire, she's attended writing residencies around the world. With 33 countries visited, she finds travel to be among her greatest inspirations.

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