The union, which represents more than 13,000 lower paid civil servants, also called on the Irish Congress of Trade Unions to organise a one-day strike by all 360,000 public service workers to stop the levy being imposed.
Speaking at the CPSU's annual conference in Galway, General Secretary Blair Horan described the levy, and pay cuts being planned by the Government, as a totally unjustified attack on the lower paid.
He said low-paid civil servants, who had suffered from rising house prices and child care costs, would not pick up the bill for the mess which has been created since the 1990s through pay cuts.
The union met today to decide on what strategy to adopt in relation to Government plans on pay and pension cuts.
Mr Horan told delegates that the primary cause of the severity of the crisis now facing the country was a series of errors made a decade ago.
He said that from 2000 onwards, the export-led development strategy put in place since the 1960s was abandoned and the economy was driving from boom to bust by a housing-led boom that had no foundation.
This was a policy the CPSU had warned would destroy Ireland's economic success story but this warning had been ignored.
