Fine Gael is proposing a one thousand euro tax break for workers.
It suggests the payment would be given to those with an average household income of around 52 thousand euro.
The idea will be brought to the table by the party, ahead of coalition discussions on the budget.
Fine Gael Dublin South-West TD Colm Brophy suggests it could be provided through some of the exchequer's surplus:
"We're not talking about the whole surplus and we've already made it quite clear that we're in favour of looking at dividing up into different areas how to handle the surplus."
"The second thing is, there were actually, in terms of recurring income, especially in terms of income tax, we're taking an awful lot more in because we've never had more people working."