Talks aimed at avoiding industrial action at Bus Éireann are underway at the Labour Relations Commission today.
SIPTU is threatening strike action over the company's €30m cost-cutting plan, which includes 320 lay-offs, changes to work practices and cuts to some bus services.
The union says the company is not following agreed procedures on the matter.
Bus Éireann has agreed to defer implementation of the cuts pending the outcome of today's talks.