The Royal Mail has called on the postal workers union to take their dispute to arbitration in a final attempt to avert the first national strike in seven years.
The company urged the Communication Workers Union to step back from holding a ballot on industrial action and enter negotiations at the concilliation service Acas.
The union has told the company that it is planning to ballot 160,000 postal workers later this month in the dispute over pay.
The Royal Mail claims it is willing to offer a 14.5% rise if it is linked to changes in working practices and voluntary job losses.
The chief executive of Royal Mail Adam Crozier called it a great offer which would give postmen and women £300 a week.
The postal executive of the Communication Workers Union will decide this afternoon whether to go to Acas.
The union is opposed to the cuts and believes there are too many strings attached to the offer.