The Government is seeking to reduce the number of senior posts in an Garda Síochána by 30 as part of the introduction of a new garda operating model.
Successful applicants will be offered six months wages as well as full pension as part of an early retirement scheme for Superintendents, Chief Superintendents and Assistant Commissioners.
The programme is voluntary and will cost €6.5m next year.
Garda Commissioner Drew Harris will decide who is eligible.
Minister for Justice Charlie Flanagan is to bring the proposals to Cabinet this morning.
