Angus Council has warned it could cut 800 full-time posts over the next three years as it faces a funding deficit of £40m.
Publishing its new agenda for the next five years, the council warned it would be unable to deliver the same range and volume of services in the future.
Council leader Bob Myles said: ‘What is clear is that Angus Council will be a significantly different organisation by 2022.
‘We have our sights set on being a better, stronger, more sustainable and smaller council by then.
‘As our workforce plan highlights, the size and make-up of our workforce will change over this period, as new opportunities arise and digital processes replace some administrative roles.
‘We have committed to reducing the number of management posts and you will see considerable change in the way we lead and operate our services.
‘We expect to have more partnership and closer working with neighbouring councils and other partners.
‘If things can be delivered cheaper and at scale we will join with other agencies to do so.’
The council has already lost the equivalent of 500 full-time posts over the last six years.