Both sides in the public sector pay talks will return to the Workplace Relations Commission (WRC) today.
Unions, staff associations and Government representatives were invited by the WRC to give an update on their positions.
Pay talks were adjourned without agreement in the early hours of 11 January.
The Government had offered pay increase of around 8.5% over two-and-a-half years but unions had sought increases worth around 12.5%.
The Minister for Public Expenditure Paschal Donohoe described the pay offer as very fair and very significant.
He said the pay increase package is worth €2.9 billion and that the lowest paid public sector workers would see their pay increase by 12% during the period of the agreement.
Unions said the proposals were not credible as they failed to recognise that there had been a shortfall in pay against inflation in the previous pay agreement.
Public sector trade unions have finalised the wording of industrial action ballots and have warned of possible strike action unless there is an improved pay offer from the Government.
