Social Protection Minister Joan Burton has hinted that taxing child benefit is the fairest way to make reforms to the payment.
An expert group commissioned by the Government has recommended that a two tier system be put in place or that the payments be taxed.
The report of the Advisory Group on Tax and Social Welfare will be brought to the Cabinet for discussion on Tuesday which proposes changes the allowance that 600,000 families are in receipt of.
Minister Burton said universal payments will remain but it is likely the payments will be taxed.
"From my point of view as Social Welfare Minister the critical issue is to support famlies (and) to keep the universal payment, because I don't think there's a woman in the country who doesn't value the universal payment," she said.
"The report does recommend to maintain that at a very high level, but we then have to look at how do we target, and get the best outcomes, for children in families who are poor."
SF slams reported recommendation to tax child benefit