The Scottish government must find the money to fund pay increases for workers in essential public sector roles without cutting important services, says UNISON.
The union says ministers should not try to turn the public against much-needed wage rises for vital staff by saying that communities will lose out.
UNISON says there are many alternatives open to the government that would allow it to finance pay growth and maintain services.
UNISON Scottish secretary Lilian Macer said: “For First Minister John Swinney to blame hard working public service staff for his government cuts is a cynical ploy.
“Essential workers have always shown restraint. Those working for councils have seen the value of their wages reduced by a quarter over the past 14 years.
“It’s cowardly to blame hard-working public service workers for government decisions.
“UNISON Scotland has already drawn up 11 ways the Scottish government can increase revenue for services and has been warning for a decade that failure to pay properly was simply storing up problems.
“The public should be under no illusion any decision to cut services rests with Scottish government ministers, not public services staff.”