What is it about?
In a bid to cut labour costs, employers sometimes engage in illegal practices. The paper examines on such practice. Formal employers sometimes pay formal employees two wages, namely an official declared salary and an additional undeclared ('envelope') wage. This is done to reduce the tax and social contributions owed. This paper charts the prevalence of this practice across the EU28, who does it and explains how it might be resolved.
Why is it important?
It is the first paper to chart the contemporary prevalence of this illegal employer practice of under-reporting employees' salaries across the EU28
Read the Original
This page is a summary of: Evaluating the Illegal Employer Practice of Under-Reporting Employees’ Salaries, British Journal of Industrial Relations, February 2016, Wiley, DOI: 10.1111/bjir.12179.
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