Talks on a new national pay deal get under way in Government Buildings this afternoon.
The talks were adjourned without agreement last week and it is believed significant differences remain between unions and employers.
Taoiseach Bertie Ahern said on Friday he was worried about the extent of the gap between employers and unions and urged them to be "creative and flexible" in trying to bridge it.
There have been informal contacts between the parties and Government officials since talks were adjourned on Tuesday night, and further behind-the-scenes discussions take place today.
There is no sign, however, that the sides are any closer to settling differences on basic pay increases, the duration of any new agreement and union demands for a special deal for the low-paid.
Partnership talks should have begun last November, but were delayed initially because of the fall-out from the Irish Ferries crisis. They began in early February but a deadlock ensued over measures sought by Ictu to underpin employment standards and combat exploitation of workers.
A package was finally agreed at the end of last month, including a trebling of labour inspectors to 90 and legislation to deter employers from making people redundant in order to replace them with cheaper labour.
This will only take effect if a pay deal can be agreed. While no figures have been formally tabled at the talks, unions are likely to hold out for an increase of at least 5 per cent in 2006. Ibec insists any rise must be in "low single figures".