The IBOA is expected to challenge what it calls the Government's double standards in seeking reductions in pay for bank workers, while passing up the opportunity to take action on the rewards available to senior executives.
The bank officials union is holding its biennial Delegate Conference in Dublin today.
IBOA General Secretary, Larry Broderick, said an emergency motion will raise the prospect of industrial action, if any employer seeks to impose pay cuts unilaterally.
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Mr Broderick says he hopes industrial action will not be necessary.