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.
Read more | From headcount to high impact: Focus on work, not the workforce
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.
Forrest urges leaders to guide users in “challenging the way things have been done.” That challenge isn’t about disruption, he says. It’s about intentional design.
Forrest’s guidance offers a grounded framework for HR leaders building their plans for 2026:
Face AI, digital labor and data head-on
Engage directly with the implications of intelligent systems, not just in terms of tools, but in how data shapes decisions, roles and accountability. Build fluency across the function and prepare teams to work alongside AI with confidence and clarity.
Build culture and trust intentionally
Design for connection: between people, between humans and machines, and across distributed teams. Trust isn’t a byproduct of technology adoption; it’s a prerequisite for value creation.
Set expectations for how users challenge the status quo
AI adoption isn’t passive. Guide workers to challenge legacy workflows, experiment with new approaches and develop the skills to work iteratively with machines.
The future of HR won’t be defined by the tools adopted, but by the choices made about how work gets done. AI may be the engine, but HR sets the direction. As Forrest notes, “Trust and answers are more important than ever.” In 2026, the answers will come from how well HR leaders design the work that humans and machines do together.
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