diff -rup binutils.orig/bfd/elf32-s390.c binutils-2.25.1/bfd/elf32-s390.c
--- binutils.orig/bfd/elf32-s390.c	2017-05-09 11:06:34.741540539 +0100
+++ binutils-2.25.1/bfd/elf32-s390.c	2017-05-09 11:08:21.140239839 +0100
@@ -2728,7 +2728,7 @@ elf_s390_relocate_section (bfd *output_b
 	      && s390_is_ifunc_symbol_p (h)
 	      && h->def_regular)
 	    {
-	      if (!info->shared || !h->non_got_ref)
+	      if (!info->shared)
 		{
 		  /* For a non-shared object STT_GNU_IFUNC symbol must
 		     go through PLT.  */
diff -rup binutils.orig/bfd/elf64-s390.c binutils-2.25.1/bfd/elf64-s390.c
--- binutils.orig/bfd/elf64-s390.c	2017-05-09 11:06:34.711540906 +0100
+++ binutils-2.25.1/bfd/elf64-s390.c	2017-05-09 11:09:23.495477558 +0100
@@ -2693,10 +2693,11 @@ elf_s390_relocate_section (bfd *output_b
 	      && s390_is_ifunc_symbol_p (h)
 	      && h->def_regular)
 	    {
-	      if (!info->shared || !h->non_got_ref)
+	      if (!info->shared)
 		{
-		  /* For a non-shared object STT_GNU_IFUNC symbol must
-		     go through PLT.  */
+		  /* For a non-shared object the symbol will not
+		     change.  Hence we can write the address of the
+		     target IPLT slot now.  */
 		  relocation = (htab->elf.iplt->output_section->vma
 				+ htab->elf.iplt->output_offset
 				+ h ->plt.offset);
diff -rup binutils.orig/bfd/elf-s390-common.c binutils-2.25.1/bfd/elf-s390-common.c
--- binutils.orig/bfd/elf-s390-common.c	2017-05-09 11:06:34.715540857 +0100
+++ binutils-2.25.1/bfd/elf-s390-common.c	2017-05-09 11:07:34.079815141 +0100
@@ -159,9 +159,7 @@ keep:
       h->type = STT_FUNC;
     }
 
-  /* We need dynamic relocation for STT_GNU_IFUNC symbol only when
-     there is a non-GOT reference in a shared object.  */
-  if (!info->shared || !h->non_got_ref)
+  if (!info->shared)
     *head = NULL;
 
   /* Finally, allocate space.  */
diff -rupN binutils.orig/ld/testsuite/ld-s390/pltoffset-1.dd binutils-2.25.1/ld/testsuite/ld-s390/pltoffset-1.dd
--- binutils.orig/ld/testsuite/ld-s390/pltoffset-1.dd	1970-01-01 01:00:00.000000000 +0100
+++ binutils-2.25.1/ld/testsuite/ld-s390/pltoffset-1.dd	2017-05-09 11:16:02.644598050 +0100
@@ -0,0 +1,8 @@
+tmpdir/pltoffset-1:     file format elf64-s390
+
+Disassembly of section .text:
+
+.* <.text>:
+.*:	00 00 00 00 [	 ]*.long	0x00000000
+.*:	e3 10 f0 38 00 24 [	 ]*stg	%r1,56\(%r15\)
+.*:	c0 10 00 00 00 27 [	 ]*larl	%r1,58 <_GLOBAL_OFFSET_TABLE_>
diff -rupN binutils.orig/ld/testsuite/ld-s390/pltoffset-1.ld binutils-2.25.1/ld/testsuite/ld-s390/pltoffset-1.ld
--- binutils.orig/ld/testsuite/ld-s390/pltoffset-1.ld	1970-01-01 01:00:00.000000000 +0100
+++ binutils-2.25.1/ld/testsuite/ld-s390/pltoffset-1.ld	2017-05-09 11:16:02.644598050 +0100
@@ -0,0 +1,34 @@
+SECTIONS
+{
+	.text : {
+		. = . + 4;
+		*(.plt)
+	}
+	.test : {
+		*(.text)
+		*(.got)
+		*(.got.plt)
+		*(.rodata)
+		*(.eh_frame)
+		*(.interp)
+		*(.data)
+		*(.bss)
+	}
+
+	/* For old binutils which otherwise complain about nonrepresentable
+	   sections.  */
+	.dynsym : { *(.dynsym) }
+	.gnu.version : { *(.gnu.version) }
+
+	/DISCARD/ : {
+		*(.rela.text)
+		*(.rela.plt)
+		*(.rela.got.plt)
+		*(.rela.data)
+		*(.rela.rodata)
+		*(.rela.bss)
+		*(.rela.text)
+		*(.comment*)
+		*(.note*)
+	}
+}
diff -rupN binutils.orig/ld/testsuite/ld-s390/pltoffset-1.s binutils-2.25.1/ld/testsuite/ld-s390/pltoffset-1.s
--- binutils.orig/ld/testsuite/ld-s390/pltoffset-1.s	1970-01-01 01:00:00.000000000 +0100
+++ binutils-2.25.1/ld/testsuite/ld-s390/pltoffset-1.s	2017-05-09 11:16:02.645598038 +0100
@@ -0,0 +1,12 @@
+	.file	"hello.c"
+.text
+	.align	8
+.globl main
+	.type	main, @function
+main:
+	brasl	%r5,foo@PLT
+	br	%r4
+	.size	main, .-main
+
+.globl foo
+foo:	.long	123