Dunnes Stores has warned its 14,000 staff that they could face redundancies or layoffs if the trade union Mandate proceeds with a dispute over pay, low-hour contracts and negotiating rights.
The move comes as 4,000 to 5,000 members of Mandate commence a ballot for industrial action in over 100 stores nationwide.
Mandate has accused the retail giant of using low-hour contracts, which leave workers with uncertainty about their working hours and income, with many unable to secure mortgages.
It is seeking the introduction of banded hour contracts to improve security of hours and earnings, as well as individual and collective representation rights for Dunnes employees.
In a bulletin issued to individual staff and signed "Dunnes Stores", the company accuses Mandate of creating a dispute over pay and contracts in order to press for union negotiation rights, and defends its constitutional right not to deal directly with trade unions.
The company notes that at a time when the retail industry is fighting for its survival, Dunnes had achieved two pay increases for staff - without the involvement of unions.
It also stresses that it has maintained employment while competitors are implementing redundancies.
It points out that each employee joining Dunnes Stores did so upon the terms of the contract of employment that was offered.
The company stresses that management has the right to respond to competition and to roster stores opening and closing hours to meet the shopping needs of customers, through full-time and flexible contracts which are freely entered into.
It says: "It is for this reason that the company has been able to both a) maintain existing employment without any redundancies and b) in fact contrary to the market conditions been in a position to award pay increases."
The bulletin concludes: "We thank you for your consideration of the above and hope that we can continue to work together as otherwise the inevitable consequence will be harm to the company which can only but harm its employees resulting in redundancies and layoffs."
Mandate Assistant General Secretary Gerry Light described the Dunnes Stores position as very disappointing.
The Mandate ballot will conclude on 6 March.