Public sector pay talks are expected to resume next week after unions and Government representatives were invited to return to negotiations at the Workplace Relations Commission next Monday.
Talks ended without agreement in June after unions and staff associations rejected a 5% pay increase over two years saying it fell far short of inflation.
Kevin Callinan, president of the Irish Congress of Trade Unions (ICTU), said that unions would engage positively in the process, and that they were prepared to be flexible.
But he restated their position that a significantly improved pay offer from the Government side was needed.
"Unions would prefer a negotiated outcome that could credibly be put to ballots of public servants, but this will not be feasible in the absence of a significantly improved Government position," Mr Callinan said.
"ICTU-affiliated public service unions are united in their resolution to achieve a credible public service pay offer for 2021-2022," he added.
The INMO said that it is preparing to commence balloting members from next week.
Last week, the Minister for Public Expenditure and Reform Michael McGrath said the government would make a "revised offer" to unions at the WRC when public sector pay talks resume.
He has said that both sides in the talks will need to be flexible in order for a realistic agreement to be reached.