Around 12,000 Tesco workers are to be ballot for industrial action next Tuesday.
The Mandate union said that the company refused to accept a Labour Court recommendation on wage increases and is attempting to force significant pay cuts on staff.
The Labour Court said all Tesco workers are entitled to a 2% pay rise and share a bonus payment.
However, the supermarket giant has told more than 1,000 workers here they will not be getting the pay rise and will instead face cuts of at least 15%, as well as changes to working hours.
“This has to be seen for what it is, an attack on low-paid workers by a very profitable multinational retailer who are trying to increase their profits at the expense of their long serving staff in Ireland.” said Mandate general secretary John Douglas.
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Mr Douglas expressed concerns at the motivations for these cuts saying he believes “Irish workers are being expected to pay for bad investments and accounting scandals associated with the parent company in Britain last year.”
He added: “Tesco are trying to drive a wedge between their own workers by paying one group a pay increase while denying it to others.
“It’s a classic case of divide and conquer.
“We believe our members will see through this and stand together to ensure no worker in Tesco faces cuts and instead the company implements the full terms of the Labour Court recommendation,”