The Garda Representative Association has said it will not re-enter talks on the Lansdowne Road Agreement.
The GRA said a pay review was promised under the previous national deal - the Haddington Road Agreement.
However that was never carried out.
Another key issue for Gardaí is the demand that they work extra hours without payment.
Ciarán O'Neill is President of the Garda Representative Association: “If the Government imposes penalties upon our membership, I am expecting that action will be taken.
“That we will be into industrial dispute.
“A decision has not been made in respect of that just yet, as to what the actions our members will take, but as I say, nothing is ruled in and nothing is ruled out.”