Ford Ireland are downsizing their operations in Cork with 31 jobs at risk.
The car manufacturer is restructuring its European operations due to lack of profits.
In Ireland, Ford employs 31 people mainly in the sales and marketing sector.
The firm said: "We confirm we have entered formal consultation regarding a proposal to further align our market representation in the UK and Ireland, to reduce costs, improve profitability and create a more customer-centric business.
"This follows similar clustering actions made in other select markets in which Ford operates."
Business journalist Vincent Wall said: "All that means is that jobs are going to go."