The Government says it is seeking to protect the most vulnerable people in tomorrow's Budget, however Tánaiste Eamon Gilmore has warned that it is going to be "very tough".
Fianna Fáil has called on Fine Gael and Labour to honour promises not to cut services for people with disabilities.
Sinn Féin has criticised reports that the threshold for paying PRSI is to be lowered, claiming such a move would disproportionately affect the worse-off.
Some €3.5bn worth of increased taxes and spending cuts are to be announced tomorrow.
Government ministers said today that difficult decisions had been made, but it had tried to make Budget 2013 as fair as possible.
On his way into a Cabinet meeting this morning, Mr Gilmore said those who have the most will contribute most.
He offered a glimpse of hope when he said that this Budget would pave the way for the end to years of austerity measures.
Mr Gilmore said: "It is the Budget that is going to get us to 85% of the adjustment that has to be made, and will therefore put the end in sight for these types of measures and these types of Budgets."
Minister for Agriculture Simon Coveney said the easy options were long gone, but after blunt and mature discussion, both parties had hammered out a Budget they "could live with".
Mr Coveney said it was a difficult Budget to put together, as "it's the sixth Budget in a row where taxes have had to be increased and where expenditure has been cut".
Remaining tight-lipped on the detail, Minister for Education Ruairi Quinn said he is satisfied with the cuts and changes he has made to the education budget.
Mr Quinn said there had been tension between the Labour Party and Fine Gael as they finalised the Budget.
But he said it was not personal, and that 90% of the decisions were made without "much difficulty".
The Exchequer returns for November will be published today and will confirm the state of the economy.
The figures, regarded as the most important among financial returns of the year, will give a strong indication of how the economy is performing.
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