The union has warned Local Government Employers (LGE) that 70,000 staff in England, Wales and Northern Ireland are to be balloted for industrial action over the 2.45% offer.
Unite national officer Peter Allenson said: “Our members are understandably angered and frustrated. LGE must recognise that local government workers are struggling with soaring energy and food costs. This pay offer is a pay cut and it's totally unacceptable."
'No more cash available'
LGE has offered 2.45% from the 1 April this year. They have also offered a further 0.05% for workers on the bottom points of the local government pay scale, which Unison members have rejected.
An LGE spokesman said the organisation had made a "final pay offer having consulted in detail with local authorities".
He added: "It represents the limit of affordability. There is no more money available to increase the offer."