The Tánaiste Joan Burton says the focus of pay talks with public sector unions should be on low and middle-income earners.

The talks, led by Minister Brendan Howlin, are expected to get underway tomorrow.

SIPTU says it would like to see a reversal of the public sector pension levy as the focus of the talks.

Its president Jack O'Connor has called for it to be abolished.

And government sources have told the Irish Independent it is a 'likely option for them', because getting rid of it would mean an instant rise in take-home pay.

The Unite trade union is among those calling for the restoration of pay to pre-recession levels, and is holding its policy conference in Dublin today.

Ms Burton says she wants to see low and middle-income public sector workers benefit most.

But the chief executive of ISME, Mark Fielding, told Newstalk Lunchtime the talks should be held-off until the Haddington Road agreement ends.