Unions have been urged to accept a £350 million pay deal for local government workers.
Council body Cosla said the offer would put staff on a par with those working in the NHS and other parts of the public sector.
It warned any increase above the 3 per cent on offer for those earning up to £80,000 would result in cuts to jobs and services.
Unite and Unison have said they will recommend members reject the deal.
But Gail Macgregor, Cosla’s resources spokeswoman, said: “The offer we have made to the trade unions does two things.
“Firstly it shows that we as employers’ value our workforce very highly, and secondly it reminds people that our workforce, which delivers the essential services we all rely on, is as important as other parts of the public sector workforce.
“The bottom line is that the proposals on offer for the whole local government workforce will cost over £350 million this year.
“That is a £350 million investment in our workforce, an investment that will cascade down to local communities and local economies, through the essential services being delivered.
Cosla president Alison Evison said the deal represents a “massive investment in our workforce” and she urged unions to “take a realistic approach”.