SKINT hospitals across Ayrshire and Arran will have to make savings of £12.3M to balance the books.
More than 100 jobs will be axed but the health board, who employ 10,500 staff, insist there will be no compulsory redundancies.
NHS Ayrshire and Arran aim to save cash by working in partnerships with trades unions, reducing bank and agency staff as well as cutting overtime.
One-hundred and twelve staff will be axed including: 74 nursing and midwifery, 30 administrative, five medical, 14 allied health professionals, two therapeutic services staff, five support, and two members of management.
Mark Adderley, Director of People and Organisation Development said: "NHS Ayrshire and Arran needs to deliver £12.3 million of cash-releasing efficiency savings to meet targets for waiting times, improving and developing services, and to meet the increase of inflation in medicines, food and energy.
"In the current financial climate we need to ensure that our workforce are used as efficiently and effectively as possible in providing high quality care for patients.
"It is estimated that the staff numbers will reduce over this next year by the 112 posts. As approximately 600 people leave in any one year, we anticipate these reductions can be made through natural turnover."
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