Firefighters in Scotland could be offered a pay rise of "up to 20%" if they agree to take on new responsibilities, according to reports.
The pay increase, described as "a new reward package" for an expanded role, includes firefighters tackling terrorism and providing emergency medical care.
But BBC Scotland said that between 200 and 300 jobs could be cut from the Scottish Fire and Rescue Service (SFRS) as part of the deal.
The offer is expected to be discussed by the Scottish and UK Fire Brigade Union next week.
SFRS has said there will be no compulsory redundancies.
Kirsty Darwent, chairwoman of the SFRS board, said: "This service has set out very clearly how it needs to transform to meet the significant new and emerging risks that Scotland now faces, such as severe weather-related flooding and terror attack.
"We are offering to pay our firefighters more - but we are asking them to do a lot more, by taking on a completely new role to enhance the safety of the communities they serve.
"This is a proposal. We will now enter into formal negotiations with staff and unions, and believe we can reach the right outcome for our firefighters and the people of Scotland."
FBU Scotland said on its Facebook page: "It is wholly unacceptable for SFRS to now ignore our FBU structures by contacting members directly stating that the offer "represents an extremely attractive proposal" without giving any specific details on that proposal as well as any details on harmonisation of terms and conditions.
"We believe this could constitute a deliberate attempt to undermine our consultation with our members.
"We therefore strongly advise members not to engage with SFRS's request in considering the service transformation proposal as the FBU have not fully discussed the impact and details of this."
A Scottish Government spokesman said: "Operational decisions on the allocation of resources are a matter for the SFRS board and chief officer, who have been exploring for some time now how best to develop the service to meet new and emerging risks, including how transformation could see SFRS do more for the people of Scotland."
The spokesman added: "The SFRS has indicated that their proposed reward package would be for a new, expanded role for fire-fighters, which of course is still to be negotiated and agreed with unions.
"SFRS has also made clear there will be no compulsory redundancies."