The Labour Court has issued its recommendations this evening to both sides in the An Post dispute.
A statement released by the company said: "the Labour Court's recommendations have been received by the company and are being considered and analysed, particularly in respect of their cost implications.
"The company acknowledges the extensive assistance provided to the parties by the National Implementation Body and the Chairman and Members of the Labour Court on the issues."
"No further comment or statement will be made by the company at this stage."
The Board of An Post is expected to discuss the matter when it meets next Thursday.
Formal talks between An Post and the CWU aimed at averting a pre-Christmas postal strike ended without resolution at the court on Sunday night.
The two sides attended the court for intensive talks at the weekend, but no agreement was reached.
The union has undertaken to put the court's findings to a ballot of members, making an immediate strike unlikely. However, it has not ruled out a resumption of industrial action before Christmas.
A ballot on the court's findings could be completed by Friday, which leaves open the possibility of industrial action at the company resuming by the weekend.
The CWU's 8,500 members in An Post have already voted to strike over the company's refusal to pay them the full terms of Sustaining Progress.
They began industrial action a fortnight ago but deferred it after just 18 hours following an intervention by the National Implementation Body.