Tánaiste Joan Burton has said that pay talks with public-sector unions should focus on low- and middle-income earners.
The talks - led by Minister for Public Expenditure Brendan Howlin - are expected to get underway tomorrow.
SIPTU has said that the reversal of the public-sector pension levy should be on the table.
"Public-sector workers, along with private sector workers, benefitted from the USC, and the tax reductions in the Budget," said Minister Burton.
"The focus in terms of the Budget should be in relation to further USC reform for low- and middle-income earners.
"I think that the same approach will probably be adopted in respect of the public service pay talks. But let the talks begin."