The planned three-day strike is due to start on Tuesday

The proposed three-day action, due to take begin on Tuesday, would hit all council services including daycare, nurseries and social work.

Unison has opposed changes to the council's pay structure which they said could cost some members up to �9,000.

It said an agreement is sought with the council on the required level of cover.

However, Glasgow City Council said Unison has refused to provide life and limb cover for residential care homes for the elderly and vulnerable children.

A spokesman said that in previous disputes, the union had provided exemptions from strike action for about 500 staff.

However, so far, the number of exemptions is around 30, he claimed.

The council was unwilling to discuss the core issues to resolve the dispute Mike Kirby Unison

Council officials are implementing a range of contingency measures, such as working with NHS Greater Glasgow to provide nursing staff to administer drugs and medicines.

The possibility of opening wards at city hospitals to transfer elderly or infirm care home residents who are most at risk will also be considered.

Councillor George Ryan, executive member for Personnel and administration, said: "Unison are putting lives at risk by not providing critical care cover.

"The health of elderly and infirm residents in care homes should not be put at risk over an industrial dispute.

"We're drafting in nursing staff and agency workers to provide as much cover as possible, however, there is the potential that this action by Unison will cost lives."

However, Mike Kirby, chair of Unison's Glasgow branch, said: "In any dispute, Unison seeks to reach agreement with the employer on a required level of cover.

"Residential social workers and other low paid staff stand to lose thousands of pounds as a result of this pay review - the very areas the council has identified as being at risk.

"The council was unwilling to discuss the core issues to resolve the dispute."

'Children's safety'

He said the union is "always available" for talks on the issue.

Meals will still be provided to residents and the vast majority of home care services will remain unaffected.

Within children's residential services, the council said some homes may be forced to close and alternative arrangements made to look after the those affected.

Cllr Ryan said: "We are doing everything we can to ensure the children's safety.

"But as a last resort, some may have to go back to their families, but this will only be done with proper support and supervision."

Details on how the proposed industrial action will impact on other council services will be released on Monday.