Bausch and Lomb has formally written to SIPTU indicating that it is available to meet to clarify any items in in its latest pay proposal.
The union has said its members will stage a two-hour strike at the company's Waterford plant tomorrow as part of a pay dispute.
Pickets will be placed at the entrances to the plant in what will be the first in a series of work stoppages.
"This dispute is the result of management intransigence in relation to providing an adequate pay rise for workers in this highly profitable company," said SIPTU Organiser Allen Dillon.
"As with workers across the economy they face a cost of living crisis resulting from an inflation rate which is at its highest in a generation," he added.
Bausch and Lomb has claimed that SIPTU failed to bring an improved pay offer back to its members for ballot.
"The overwhelming feedback we are receiving from the majority of our employees is that they want the opportunity to vote on a company offer," Bausch and Lomb said in a statement.
"We also understand that this feedback has been given directly to SIPTU," the statement added.
The company says an offer it proposed on Tuesday consisted of an improvement to terms and conditions amounting to 10.8% for the average operator in the site over three years.
"We remain committed to our Waterford site and our employees and will continue to seek a resolution as we have been throughout this process," the company said.
SIPTU says intensive negotiations at the Workplace Relations Commission in recent days have failed to resolve the dispute and that Bausch and Lomb has yet to live up to a commitment that workers would share in the profitability that has resulted from improved efficiencies at the plant.
SIPTU represents more than 1,000 workers at the Bausch and Lomb plant which produces contact lenses and other pharmaceutical products, as well as providing research and development and surgical support facilities.
