The Labour Party says cuts to staff numbers at the Ministry of Health make no sense.
The ministry began consulting staff on Wednesday about the first phase of a plan to cut 130 jobs by July next year.
The ministry says the first phase, which will result in the loss of 35 jobs by this July, deals with the formation of the National Health Board within the ministry.
Labour's health spokesperson, Ruth Dyson, says the Government has maintained job cuts are needed to shift resources to the front line. But she says that is not happening.
The proposed establishment of the National Health Board would reduce the number of full-time positions in the ministry from 1420 to 1390 by the end of the financial year.
The ministry says the proposal would change some roles and eliminate others, but exact numbers will not be known until the structure is finalised in May.