AI isn’t a future disruptor. It’s become embedded in how work gets done, as six in 10 workers already think of AI as a co-worker, according to Deloitte research.

So, for many HR leaders, the challenge heading into 2026 isn’t transformation. It’s planning. The question isn’t whether to adopt AI, but how to design work so that people and machines create value together.

Kyle Forrest, U.S. future of HR leader at Deloitte Consulting, believes that in AI-powered companies, “how people value connection” becomes a test of leadership. That connection—between humans, machines and meaningful work—is what HR must design.

The ROI gap

Deloitte’s research shows that most organizations are investing heavily in AI, but not in the people or processes needed to unlock its value. In a survey of 100 U.S. CXOs, 93% of AI spending went to tech infrastructure, while just 7% supported work redesign, training or change management.

That imbalance has consequences. Organizations taking a tech-first approach are significantly less likely to exceed ROI expectations, write Deloitte researchers.

In contrast, those that prioritize human-machine collaboration through redesigned roles and workflows are 1.6 times more likely to see measurable returns.

HR has a critical role to play in shaping how people and machines work together. But according to Deloitte, IT is more than three times as likely as HR to lead work redesign efforts, leaving a gap where human-centered design should be.

Training isn’t transformation

One of the most common missteps in AI adoption is treating it like a one-time rollout. But as Forrest noted during a recent session at Gartner’s HR Symposium, “There’s no big bang.” Instead, he advocates for steady, organization-wide investment to support individual adoption. This requires moving beyond “one and done” training toward continual evolution.

This shift requires more than technical onboarding. It demands behavior and mindset change at scale. Forrest’s advice underscores the importance of designing for connection. He emphasizes that “company culture and trust” are central to navigating AI and digital labor. He points to the need for HR to design roles and systems that reinforce human connection, not just technical capability.

For HR leaders planning for the year ahead, training alone won’t unlock AI’s value. Designing work to support ongoing learning, autonomy and human-machine collaboration is what drives performance.

Work design is the lever

Work design isn’t a buzzword; it’s a discipline, according to Deloitte researchers. HR must rethink not just what gets done, but how, by whom and under what conditions.

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