Up to 90,000 people could come off the Pandemic Unemployment Payment (PUP) and return to work soon under the restrictions easing plan set to be agreed by the Government tomorrow.
This includes 26,000 workers employed in the retail and wholesale sector, RTÉ News understands.
Extensive research, carried out by Government departments and independent consultants, has focused on how best to exit the Level 5 restrictions.
The plan seems certain to contain a proposal that will allow for indoor dining in a controlled setting in restaurants and gastro pubs.
It would be a modification of the Level 3 restrictions given that dining could only take place outdoors under the previous version of the plan that operated in October.
Senior Government figures say balancing public health and the health of the economy remains challenging. The plan will be discussed later by the special Covid-19 Cabinet sub-committee.
The final decision will be taken by Cabinet tomorrow.
Earlier Tánaiste Leo Varadkar suggested that cross-border travel will need to be examined in light of the high incidence of Covid-19 in Northern Ireland.
He made the remarks to his parliamentary party last night, saying the Government would consider giving advice not to travel there.
The sub-committee members, who include the three coalition leaders as well as the Ministers for Finance, Public Expenditure and Health, are expected to consider the latest recommendation from the National Public Health Emergency Team (NPHET), which met yesterday.
The proposals from NPHET will be considered alongside other health and economic statistics provided by the Health Service Executive, EY consulting and analysis supplied by the Central Statistics Office and other Government departments.
Mr Varadkar made it clear yesterday that retail outlets, gyms and services like hairdressers, would be the first to reopen next week.
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However, an area which is still under much discussion is when restaurants and gastro-pubs might reopen, and what guidelines might need to be issued to allow for indoor dining.
Restaurants and bars are calling on the Government to let them reopen from next week, however it seems the date is more likely to be 7 December.
Taoiseach Micheál Martin told his parliamentary party last night that his intention is that the country moves from Level 5 restrictions to Level 3, with modifications, and that churches will reopen for mass.
Mr Martin told Fianna Fáil TDs, Senators and MEPs that with public adherence to Covid-19 safety measures it will be possible to keep the economy moving in the New Year.
When it comes to travel, it is widely expected that the 5km restriction will be lifted next week allowing people to travel within their own county.
From 18 December, this is expected to be expanded to allow for inter-county travel until 2 January.
Meanwhile, DUP MP for Lagan Jeffrey Donaldson said it was not much of a surprise that the Irish Government would advise people not to travel to Northern Ireland, as inter-county travel restrictions exist in the Republic.
Speaking on RTÉ's Today with Claire Byrne, he said he respected the fact that the Republic is a separate jurisdiction and the Irish Government needs to make its own decisions to restrict the spread of Covid-19.
He said cross-border issues were discussed at a meeting of the North/South Ministerial Council meeting, adding that there was a feeling that there could be improved communication between the Stormont Executive and the Irish Government.
Mr Donaldson said arrangements on a UK-wide basis for Christmas have already been agreed and it would be interesting to hear the Irish Government's advice to those living in the Republic.
He said that he really felt for business owners as this is very often the busiest time of the year and this is why financial supports have been made available.
Mr Donaldson said that efforts were being made to find ways to drive down rates of the virus while avoiding the most stringent restrictions.
He said the current restrictions in Northern Ireland will be lifted on 11 December to allow a two-week run up to Christmas and allow people move around in a less constrained way.