65 jobs are to go at the Dawn Meats plant at Midleton, Co Cork, with an additional 70 agency jobs under threat.
The company currently employs over 220 people at its boning and slaughtering operation in Midleton.
Talks today at the Labour Relations Commission in Dublin broke down as union officials tried unsuccessfully to negotiate an improved redundancy package.
The company announced its intention to close its boning operation in March and transfer it to Charleville in north Cork.
In a statement, SIPTU said it is now seeking to refer the case to the Labour Court.
SIPTU Branch Organiser Ben Weathers claimed that that the talks failed because the company 'was not willing to offer more than three-and-a-half weeks pay per year of service to each member, inclusive of statutory entitlements.'
He also said Dawn Meats wanted to cap payments at €600 a week.
