Around 100,000 council workers will be asked if they want to accept or reject the 2.75% pay offer.
Trade union Unite, which is recommending its members reject the offer, described it as ‘unrealistic and insulting' as it launched a ballot.
Unite said the offer amounted to just £1.83 a day.
National officer for local government, Jim Kennedy, said: ‘A pay offer of £1.83 a day is a totally unrealistic and insulting offer, especially given the current crisis where it is our frontline local authority workers who have protected our communities and vital services, caring for our young and our vulnerable elderly, collecting our rubbish, cleaning our streets, and working in our crematoria to ensure dignity for those who have, sadly, fallen victim to Covid-19.'
Trade unions have been urged to accept the ‘final' 2.75% pay increase for council staff by the national employers.
The offer also includes an extra day of annual leave.