Hotels group Jurys Doyle is to start talks with staff at Dublin's Burlington Hotel about a restructuring which could include voluntary redundancies.
Around 440 people currently work at the hotel. It is understood Jurys Doyle could be looking to cut this number by more than 100.
In a statement, chief executive Pat McCann said the move was aimed at 'improving productivity, building on our competitive strengths, and anticipating customer needs into the future'.
Jurys Doyle had previously indicated that it was reviewing its Irish hotels portfolio and last year announced plans for a major redevelopment of its Cork hotel.