The company said the move followed a supply and procurement review of its Scottish manufacturing operations.
The cuts will mainly affect management roles.
Diageo stressed that an ongoing Â£1bn investment programme in Scotland to increase whisky production capacity would not be affected by the restructuring move.
In a statement, Diageo said the review had concluded that Diageo's Scottish manufacturing business was well placed to meet the challenges of an increasingly competitive global environment.
But it added: "To ensure the business in Scotland remains competitive, the review identified opportunities to simplify processes and organisation at local levels which will result in a proposed reduction of around 80 roles across Diageo's 50 sites in Scotland.
"The reduction will primarily be in management roles and will be spread across a number of sites.
"This change will be managed through a phased process in consultation with employees and implemented over the next financial year until June 2014.
"Diageo will seek wherever possible to minimise the impact of any change."
Last year the company announced it would invest Â£1bn in Scotch whisky production over the next five years.
The investment plans include a new distillery in Speyside or the Highlands and new warehouses to store the Scotch.
Drinks giant Diageo has announced plans to shed about 80 jobs across a number of its sites in Scotland.