The union has written to the PRB, which reviews evidence from unions, ministers and employers before making a recommendation for NHS pay in April.
GMB has already submitted evidence to the body calling for an above inflation pay rise.
Last week the Government submitted its own evidence, saying it can only afford 2.8% pay rise, some of which must be used to pay for last year's deal.
GMB's letter asks the PRB to consider all the evidence and make a recommendation based on the needs of workers, not just following the Government's affordability plan.
The union will also give evidence to the PRB in person on 21 January 2025.
Rachel Harrison, GMB National Secretary, said: 'Fourteen years of pay freezes and below inflation pay awards have really damaged the value of NHS pay and destroyed the morale of the workforce.
‘The Government's affordability number of 2.8% is deeply disappointing – and will be below inflation once it's used to part pay for this year's deal.'
She added: ‘The PRB now has the opportunity to prove that they are truly independent of the Government and make a recommendation on pay that truly values and recognises the workforce.'