The Minister for Defence, Mr Smith, has rejected claims that the Defence Forces would be used as "pawns" in the dispute between the Minister for Justice and the Prison Officers' Association.
Mr Smith said they would not be "pawns in any circumstances", but "the Government has a duty to ensure the prison system continues to operate, in the event of industrial action by prison staff".
Labour's defence spokesman, Mr Joe Sherlock, made the allegation during Defence Questions, when he asked about the Army's role in an industrial relations situation, following the Minister's ultimatum about reducing prison officers' overtime.
Mr Sherlock asked if the Minister had consulted the soldiers' representative association regarding possible involvement.
Mr Smith said consultation did not arise because the deployment of military personnel was specifically excluded from the scope of representation.
In the event of a strike, arrangements would have to be put in place and the Garda would run the operation. The Defence Forces would act under its instructions "to defend the State and aid the civil power".
Asked if the soldiers could take part on a voluntary basis or if they would be "compelled to act as substitute warders", the Minister replied it had never arisen that the Defence Forces "have been found wanting or where questions have been raised or whether it was volunteered or otherwise".
He said personnel would receive appropriate allowances.
"My understanding is that by most standards the allowances are reasonably generous," Mr Smith said.