SIPTU members in the retained fire service across the country have voted overwhelmingly in favour of industrial action, up to and including strike action.
The union says the dispute has resulted from a failure by local authorities to address a worsening recruitment and retention crisis.
SIPTU represents almost 2,000 retained fire service members across 200 fire stations nationally.
The union says that many firefighters are unable to take their leave entitlements due to staff shortages and have seen their incomes drastically reduced due to reductions in call outs over the last number of years.
"Our members have voted in local authority areas across the country by, on average, more than 90% to take strike action due to the failure by management to meaningfully address an ongoing recruitment and retention crisis," said SIPTU Sector Organiser, Brendan O'Brien.
"This situation has exposed both our firefighter members and the public to heightened risks," he added.
The Minister for Housing, Local Government and Heritage Darragh O’Brien, has published a report on the future of the retained fire service which contains a number of recommendations aimed at addressing problems in the service.
SIPTU says it will attend a meeting with government and local authority officials on 27 January to discuss the implementation of the recommendations contained within the report.
The union warned however, that if urgent progress is not made, local authorities across the country will be notified of the commencement of industrial action by its members.