Sinn Féin leader Mary Lou McDonald has accused the DUP of giving excuses when it needed to make decisions after it ruled out any deal to restore power-sharing at Stormont before Christmas.
She said that the failure to reach a decision on restoring Stormont before Christmas will generate "real anger" among public sector workers who are waiting for pay increases.
"I think it's frankly disgraceful", she said.
Ms McDonald said that the "negotiations are complete, the conversations have been had" adding that a decision must be made.
The British government had been pressing party leader Jeffrey Donaldson to make a statement early this week confirming the DUP's intention to end its boycott of devolution.
But a senior party spokesperson told RTÉ News that any deal to get power-sharing up and running will be in the New Year.
There had been intense speculation in recent weeks, fuelled by briefings by British government sources, that the Stormont Assembly could be reconvened as early as tomorrow.
The plan was that new Westminster legislation aimed at strengthening Northern Ireland's position within the UK's internal market would be simultaneously tabled in the House of Commons to address DUP concerns about post-Brexit trading arrangements.
However, several well-placed DUP sources told RTÉ News in recent weeks that such speculation was misplaced.
This morning a spokesperson insisted that negotiations between the party and the British government over its concerns about the Windsor Framework post-Brext trade deal are continuing.
Repeating the party mantra that it is "condition-led and not calendar-led", they ruled out a deal to restore devolution before Christmas.
Those talks about the Windsor Framework have been running in parallel with talks about a financial package from the British government when devolution is restored.
The financial discussions will resumed at Hillsborough Castle in Co Down this afternoon.
But they have been downgraded to "technical discussions" with officials from the UK Treasury and the Northern Ireland Civil Service rather than a round-table discussion involving the leaders of Northern Ireland's main parties.
Arriving at the talks, Alliance Party deputy leader Stephen Farry accused the DUP of "dragging out" the process of negotiations over a return to Stormont.
He said: "Another day, another set of frustrations in what has been a very long 18 months of frustrations for the people of Northern Ireland.
"There is no excuse for the Assembly and Executive not being in place, whether it is today or 18 months ago.
"What the DUP are doing is dragging this process out. There is no excuse for that. The time for decisions has long since passed and we need clarity on what is happening."
Ulster Unionist Party leader Doug Beattie said that momentum in the all-party talks has been lost and key players are missing.
He said he does not expect to see a deal done before Christmas.
"None of the decision-makers are going to be in the room today. So you can sense that we have lost momentum that we needed to have," he said.
"It will be focused purely on finance again, and of course finance linked to the restoration of the executive, and I can't see anything happening this side of Christmas - that's not to say it won't, I just can't see that happening."
Sinn Fein MLA Conor Murphy did not attend the talks.
Speaking in Newry, he accused the DUP of a "complete lack of leadership".
"Obviously, the DUP this morning confirmed that they're going to continue their blockade of the executive, and that is devastating news for people who are on waiting lists, for people who are awaiting fair public sector pay, those standing on cold picket lines, doctors, nurses, teachers, transport workers, civil servants all seeking a fair deal, money that is sitting there ready to be spent in terms of giving people a pay rise before Christmas," he said.
"The DUP, through a complete lack of leadership, have demonstrated no care for those people whatsoever.
"The opportunity to put this executive back in place has been there for some time now and people have given space to the DUP to try and get their act together to come back and commit to power-sharing with the rest of us, and now they have kicked it down the road again for perhaps the seventh or eighth time this year.
"I think it is disgraceful, it's a complete lack of leadership by Jeffrey Donaldson. We had told the British Government that they needed to bring this to a head, to call an end to this endless negotiation that they have, and now the DUP have played them, and we're now into another year with this charade that continues to carry on."
He added: "We are adequately represented at Hillsborough Castle. The DUP can send its entire party leadership up to Hillsborough Castle today, they're not doing any business with anybody.
"We want to hear the secretary of state say what we've been pressing him to for weeks - to call this process to an end, to call time on it, the endless round of negotiations.
"We need to bring this to a head. The DUP needs to decide, they need to start showing leadership."
A DUP party spokesman said: "The DUP is condition-led, not calendar-led."
An opening offer of £2.5bn (€2.9bn) was presented last week by the British government, including a lump sum to settle public sector pay claims.
Stormont politicians are demanding more and a new offer was expected to be tabled today. It is not clear if that will now happen after the DUP insistence that it will not sign up to any deal before Christmas.
Yesterday, Mr Donaldson said he will not be intimidated or deflected after posters were put up across Northern Ireland accusing him of a "sell-out".
The posters appeared overnight, including outside Mr Donaldson's constituency office in Lisburn. The DUP leader accused political rivals in the TUV of being behind the campaign.
"I have a strong mandate to negotiate the restoration of our place in the UK and its internal market," he posted on social media.
"I will continue in that task until I have made the progress needed to protect our place in the union and restore Stormont."
The party's 12-strong party officer team, which includes Mr Donaldson, met last Friday to discuss the progress of the Windsor Framework discussions, but it is understood no vote was taken on the issue.
Additional reporting PA, Tommy Meskill
