The association which represents the 46 Garda chief superintendents has called on the Government to set up a special board to handle pay negotiations with the force.
A statement from the Association of Chief Superintendents has criticised the Government's industrial relations and negotiating policy towards gardai.
"As senior Garda managers, we cannot agree with the current tactics being employed and are saddened that both sides have been unable to progress beyond the immediate impasse," the statement said. "A central point in the industrial relations difficulties has been the absence of a negotiation process which recognises the uniqueness of the Garda Siochana position in terms of pay negotiations.
"Members of An Garda Siochana are not members of trade unions and do not enjoy trade union privileges; nor do the overwhelming majority of the members of the force seek such an arrangement. However, they are entitled to an appropriate process which reflects the dynamics of this situation. Such a process is not unknown. In other jurisdictions this problem is solved by creating a police pay negotiating board.
"This system is designed to recognise the essential differences between pay negotiations involving the police and pay negotiations involving the wider industrial, commercial and public service sphere.