More than 500 jobs are to spell astatine the organisation which runs libraries, museums and sports centres for Glasgow City Council.
The Glasgow Life foundation said it had mislaid £38m owed to the closure of dozens of venues during the pandemic.
Many of the facilities person been unopen since past March and volition not reopen earlier the extremity of this year.
Glasgow Life said the occupation cuts would beryllium made "over time" and would not impact compulsory redundancies.
Instead, the not-for-profit organisation said it would people aboriginal status packages and voluntary redundancies.
The attractions tally by Glasgow Life for the assembly see Kelvingrove Art Gallery and Museum, the People's Palace, Riverside Museum and the Mitchell Library.
Eighty of its 171 venues crossed the metropolis stay shut.
A spokesperson for the foundation said: "This cost-saving strategy is simply a captious portion of the process of betterment Glasgow Life has been forced to undertake by the planetary pandemic."
The connection said the betterment bundle was being supported by Glasgow City Council done its £100m backing warrant for the adjacent 5 years.
However, it said it was "unrealistic to expect that it tin rise important further income this twelvemonth that volition enactment the reopening of venues beyond the 91 already announced".
"Glasgow Life volition beryllium a precise antithetic organisation astatine the extremity of this period," the spokesperson added.
"We are asking unit for flexibility during this process and are regularly updating them done interior communications and briefings from their managers; and unions are besides regularly updated."
After Glasgow City Council acceptable its fund earlier this month, a spokesperson for the GMB national said a determination to chopped £5m from the interest paid to Glasgow Life would "put section services and livelihoods nether adjacent greater pressure".