Bord na gCon has been told by the Labour Court that it should make ex-gratia payments to 12 part-time employees on their retirement.
Their union, SIPTU, had sought payments of €1,300 per year of the service for the 12, who are currently due to receive statutory entitlements only.
The board rejected the request last July on the grounds that the financial implications were "prohibitive".
Unlike full-time colleagues employed by the board, the 12 did not have a sick pay or pension scheme, the union told the Labour Court. Their average weekly pay was €112.
It also argued that a new tote system at Shelbourne Park and Harold's Cross greyhound tracks had resulted in "massive increases" in tote turnover, and that the board recorded a strong financial performance last year.
The 12 workers were long-serving employees, with between 20 and 30 years service, who had contributed to the success of Bord na gCon, the union added.
The board, however, told the court it had entered an agreement with the union in June 1993 which included a provision that the normal retirement age for part-time tote staff would be 65.
There was no mention of a pension being provided as part of that agreement. The average hourly rate of pay for the 12, of €12.25, was almost double the statutory minimum hourly rate, the board also pointed out.
In its recommendation, the court said the issue of a pension scheme had been raised by the union on a number of occasions over the years. It had not been pursued, however, because of the difficult financial state of the industry.
"It is the court's view that employees who take into consideration the financial difficulties being encountered by companies, by not processing claims, should not lose out when the situation improves."