Ebs 402 en PDF

Special Eurobarometer 402
UNDECLARED WORK
IN THE EUROPEAN UNION
REPORT
Fieldwork: April May 2013

Publication: March 2014
This survey has been requested by the European Commission,

Directorate-General for Employment, Social Affairs and Inclusion and
co-ordinated by Directorate-General for Communication.
http://ec.europa.eu/public_opinion/index_en.htm
This document does not represent the point of view of the European Commission.
The interpretations and opinions contained in it are solely those of the authors.
Special Eurobarometer 402 / Wave EB79.2 TNS opinion & social
Undeclared work in the European Union
Conducted by TNS opinion & social at the request of

the European Commission,
Directorate-General for Employment, Social Affairs and
Inclusion
Survey co-ordinated by the European Commission,

Directorate-General for Communication
(DG COMM Strategy, Corporate Communication Actions and
Eurobarometer Unit)
Project number
20.137.541
Project title

Undeclared Work in the EU
Linguistic Version
EN
Catalogue Number
KE-01-13-603-EN-N
ISBN
978-92-79-33468-9
DOI
10.2767/37041
SPECIAL EUROBAROMETER 402
TABLE OF CONTENTS
INTRODUC TION...............................................................................................2
MEASURING UNDECLARED WORK .....................................................................6
EXECUTIVE SUMMARY ......................................................................................9
I.
THE DEMAND SIDE OF UNDEC LARED WORK .............................................. 16

1.
Share of people buying undecla red goods or serv ices............................. 16
2.
Types of undeclared goods a nd se rvices purchased ................................ 22
3.
Amount spent on undeclared work ........................................................ 28
4.
Sources of undeclared work................................................................... 35
5.
Reasons for purchasing goods or services involving undecla red work ..... 41
II. THE SUPPLY SIDE OF UNDECLARED WORK ................................................ 47

1.
People supplying undeclared goods and serv ices ................................... 47
2.
Types of undeclared goods a nd se rvices supplie d .................................. 56
3.
Amount earned through undeclare d work .............................................. 60
4.
Clients of undec lared work.................................................................... 63
5.
Reasons for carrying out undec lared work ............................................. 67
6.
Consequences of carrying out undecla red work ..................................... 72
III.
ENVELOPE WAGES ................................................................................ 76
1.
Share of employees who are paid cash in hand ...................................... 76
2.
Proportion of gross annual income paid cash in hand ............................. 83
3.
Unpaid and flexible work ...................................................................... 86
IV.
UNDECLARED WORK PERCEPTIONS AND ACCEPTANCE ........................ 91
1.
Perce ived level of risk ........................................................................... 91
2.
Expected sanctions ............................................................................... 96
3.
Assumed reasons for doing undecla red work ....................................... 100
4.
Acceptability of undec lared work ........................................................ 104
CONCLUSIONS............................................................................................. 121
ANNEXES
Technical specifications
Questionnaire
Tables
INTRODUC TION
Undeclared work is defined as "paid activities that are lawful as regards their nature but
not declared to public authorities, taking into account differences in the regulatory
system of
Member States". This definition has been used systematically by the
Commission since its 1998 Communication on undeclared work. The definition notably
excludes criminal activities which are defined in national law. Crime and tax fraud as
such are outside the sc ope of employment policy.
Undeclared
economic
activities
create
considerable
costs
on several levels:
tax
authorities receive less revenue in the form of income tax or value added taxes; social
security institutions do not obtain contributions and undeclared activities partly inhibit
the creation of regular employment with full social protection. Undeclared work risks
undermining the financing of social services, under increasing pressure in the current
economic climate and can affect competitive conditions. It also runs counter to European
ideals of solidarity and social justice. Undeclared work affects all Member States and the
transformation of undeclared work into formal work is thus an important issue for the
employment policy of the European Commission.
The notion of undeclared work has been integrated in the European Employment
Strategy. Since 2001, the issue of undeclared work has been taken up in the
employment guidelines (second pillar)
themselves to combat undeclared work.
in
which
Member
States
have
committed
More recently, the Commission declaration on Stepping up the fight against undeclared
work (COM (2007) 628) identified the main drivers for the informal economy, set out
successful ways to reduce it and proposed a series of concrete follow -up actions at
European and national levels.
Across the 27 EU Member States, a lot of eff ort is being invested into developing and
testing policy measures aimed at tackling undeclared work. A 2008 report by the
European Foundation for Living and Working Conditions 1 identified two broad policy
approaches:
a focus on deterrence (by improving det ection or increasing penalties)
encouraging compliance by preventing people from taking up undeclared work,

enabling the legitimisation of previously undeclared work and changing attitudes
It found that the principal policy measures that Member States had taken were in
relation to punishing noncompliance (a deterrence approach) with prevention measures,
alongside these, becoming more commonplace.
It is widely recognised that part of the population within the EU is engaged in undeclared
work. The findings from the initial 2007 Eurobarometer survey the first attempt to
measure undeclared work on an EU-wide basis and in a cross-nationally comparable way
supported this 2 . The survey found that the level of participation in undeclared work is
relatively low overall, with just 11% of the EU27 population admitting to having bought
1
2
http://www.eurofound.europa.eu/publications/htmlfiles/ef0813.htm
http://ec.europa.eu/public_opinion/archives/ebs/ebs_284_en.pdf
goods or services that involved undeclared work and 5% of citizens reporting that they
had done undeclared work themselves within the past 12 months. However, there was
significant variation between Member States and, in view of the sensitive nature of the
subject, these findings only provide a measure of the lower limits of undeclared work.
This survey was carried out by TNS Opinion & Social network in the 27 Member States of
the European Union and in Croatia between the 26th of April and the 14th of May 2013.
Some
26.563
respondents
from
different
social
and
demographic
groups
were
interviewed face-to-face at home in their mother tongue on behalf of Directorate-General

for
Employment,
Social
Affairs
&
Inclusion.
The
methodology
used
is
that
of
Eurobarometer surveys as carried out by the Directorate-General for Communication

(Research and Speechwriting Unit)3 .. A technical note on the manner in which
interviews were conducted by the Institutes within the TNS Opinion & Social network is
appended as an annex to this report. Also included are the interview methods and
confidence intervals 4 .
This survey covers the general populations personal experiences of undeclared work in
terms of:
Knowing anyone who works without declaring their income/part of it to tax or

social security institutions
Making any payments for goods or services in the last 12 months where the
individual had good reason to believe they included undeclared work. For such
payments:
what goods or services were paid for in this way
total approximate spend on these goods/services and
for undeclared services bought most frequently, the approximate hourly

cost
Where/from whom the goods/services were purchased
Reasons for buying undeclared goods/services
Amongst dependent employees:
whether any of their income from their employer in the last 12 months was
paid in cash and without declaring it to tax or social security authorities
and, amongst those where it was, whether it was for regular work,
overtime or both and the approximate percentage of gross yearly income
paid in this way
the employee size of the organisation
http://ec.europa.eu/public_opinion/index_en.htm
The results tables are included in the annex. It should be noted that the total of the percentages in the tables
of this report may exceed 100% when the respondent has the possibility of giving several answers to the
question.
4
Excluding regular employment, if any undeclared paid activities have been carried
out in the last 12 months. Where they have:
What activities have been carried out
How much money has been earned from such activities
For whom the activities were undertaken
Reasons for doing such work
If experienced consequences as a result
It also covers the general populations perceptions of undeclared work in terms of:
Awareness of the sanctions imposed by authorities if discovered
The level of risk of being detected
Reasons why people may do such work
The acceptability of undeclared work and various evasion scenarios
The findings of the survey have been analysed firstly at EU level and secondly by either
country level or, where base sizes are too small for reliable analysis, country grouping
level. At an EU level the results are based on the 27 Member States. Croatia has
completed its accession negotiations with the European Commission and the date of 1
July 2013 has been set for it to join the EU. Croatia is therefore not included at the
overall EU level analysis since its accession took place after the period of fieldwork, but is
shown in the country-level analyses. At a country grouping level the results are based on
all 28 countries and divided into four groups: Continental Europe 5 , Eastern and Central
Europe6 , Southern Europe 7 and the Nordic countries 8 .
Belgium, Germany, France, Ireland, Luxembourg, The Netherlands, Austria and the UK
Bulgaria, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovenia, Slovakia and
C roatia
7
C yprus, Greece, Spain, Italy, Malta and Portugal
8
Denmark, Finland and Sweden
6
The questionnaire used in the 2013 survey has changed from that used in the 2007 pilot
survey. Where possible, results have been compared with the 2007 survey. Where
appropriate, a variety of socio-demographic variables such as respondents gender,
age, terminal education age, occupation and ability to pay household bills have been
used to provide further analysis. Other key variables that have been used to provide
additional insight include:
Respondents knowing or not knowing anyone who carries out undeclared work
Whether respondents have or have not paid for goods or services where they had
good reason to believe that they involved undeclared work in the past year
Whether respondents have or have not undertaken paid undeclared work in the
past year
Respondents views about the level of risk of being detected
Whether dependent employees have been paid envelope wages in the past year
Note: In this report, countries are referred to by their official abbreviation. The
abbreviations used in this report correspond to:
BE
CZ
BG
DK
DE
EE
EL
ES
FR
IE
IT
CY
LT
Belgium
C zech Republic
Bulgaria
Denmark
Germany
Estonia
Greece
Spain
France
Ireland
Italy
Republic of Cyprus*
Lithuania
HR
C roatia
ABBREVIATIONS
LV
Latvia
LU
Luxembourg
HU
Hungary
MT
Malta
NL
The Netherlands
AT
Austria
PL
Poland
PT
Portugal
RO
Romania
SI
Slovenia
SK
Slovakia
FI
Finland
SE
Sweden
UK
The United Kingdom
EU27
European Union 27 Member States
* C yprus as a whole is one of the 27 European Union Member States. However, the acquis communautaire has
been suspended in the part of the country which is not controlled by the government of the Republic of Cyprus.
For practical reasons, only the interviews carried out in the part of the country controlled by the government of
the Republic of Cyprus are included in the CY category and in the EU27 average .
*
We wish to thank all the people interviewed throughout Europe

who took the time to participate in this survey.
Without their active participation, this survey would not have been possible.
MEASURING UNDECLARED WORK

1. METHODS OF MEASUREME NT
Undeclared work is multi-faceted. It ranges, for example, from occasional baby-sitting to
the construction of entire buildings with professionally organised networks of undeclared
workers. Some of these variants of undeclared work are widely accepted within most
societies whereas others are less accepted by the general public.
In the past three decades, a broad range of methods has been developed to measure the
phenomenon of undeclared work in order to improve the understanding of its dimensions
and causes. These can be roughly divided into two groups: indirect and direct methods of
measurement. Both groups have their specific strengths and shortcomings.
Indirect methods are mainly aimed at measuring or estimating the size of undeclared
work. The essence of these methods is that they interpret observable phenomena as
signs of the invisible part of the economy. The most prominent are discrepancy methods
based on data comparisons, e.g. between labour force surveys and business statistics, as
well as monetary methods. The latter have become known in Europe especially through
the work of Professor Friedrich Schneider9 who presented undeclared work rates for
many different countries, calculated using an analysis of the cash flow within a country.
Direct methods of measurement are survey-based methods that rely on information
directly provided by the population. Such survey approaches have been applied in a
number of countries in recent years. The advantage of direct surveys is that not only the
extent but also the structure of undeclared work and the motives of the participants can
be measured.
While
some
indirect
methods
especially
Prof.
Schneiders
monetary
model
calculations -have been criticised for measuring unrealistically high rates of undeclared
work1 0 , direct surveys tend to measure only the lower limit of the phenomenon since not
everybody is willing to (fully) admit their own involvement in undeclared work. The
willingness to talk openly about the subject in an interview situation depends on a series
of factors such as the general level of acceptance of the phenomenon within the society
or peoples general trust in the c onfidentiality of surveys. These factors can significantly
differ between countries and even within the same country. While small-scale undeclared
work carried out in the neighbourhood might be widely accepted in a society, undeclared
work for firms or undeclared work by people receiving social security benefits might
enjoy far less acceptance and are therefore less likely to be reported in an interview
situation.
9
C f. e.g. Schneider, F. and Enste, D.H.: Shadow economies: Size, causes and consequences. Journal of
Economic Literature. March. Vol. XXXVIII, Number 1.
10
For a discussion of the reliability and validity of monetary methods and other direct methods of
measurement cf. e.g. Pedersen, S. (2003): The Shadow Economy in Germany, Great Britain and
Scandinavia: A measurement based on questionnaire surveys. Rockwool Foundation Research Unit, Study
No. 10, p. 21-31 or Renooy et al. (2004): Undeclared Work in an enlarged Union An analysis of undeclared
work: an in-depth study of specific items. European C ommission, Directorate-General for Employment and
Social Affairs, p. 101103.
2. THE CHOSEN SURVEY CONCEPT

The approach of this survey was to address the phenomenon openly and to provide
respondents with an exact definition, at the beginning of the interview, of how the study
would define undeclared work. This method was piloted successfully in the 2007
Eurobarometer survey the first time the approach had been tested across all countries
of the European Union, with their different cultural and economic backgrounds. Prior to
this the approach had delivered good results in a series of national surveys in Denmark,
Germany, Norway and Sweden.
This study was carried out as a part of Eurobarometer wave 79.2 which included several
topics. The share of people who refused to answer the more general questions about
their personal involvement in undeclared work was relatively low in most cases. The
refusal rate was somewhat higher for questions that asked for a specification of the
amount of money earned from any undeclared work that had been carried out and the
proportion of annual income paid in the form of envelope wages.
In the survey, respondents participation in undeclared work w as examined from different
perspectives. Respondents were asked separately whether within the preceding 12
months they had:
acquired any goods or services (supposedly) which they believed to have

stemmed from undeclared work (demand side of undeclared goods)
actively performed any undeclared activities (supply side for both goods and
services)
received part of their salary in their regular job (if holding one) on an undeclared
basis as so-called envelope wages.
It should be noted that a survey of individuals is especially suitable for mapping

undeclared work done by private persons. Work done by firms can only be partly
measured with this instrument: undeclared work done by firms for private persons or
households can be measured from the demand side only; undeclared work done by firms
for other firms cannot be measured. Likewise, undeclared work done by individuals for
firms can be measured from the supply side, but not from the demand side.
The following table illustrates the types of undeclared work covered by the survey and
those which are only partly covered or not covered at all.
Type of undeclared work

Individuals
doing undeclared work for
individuals or private households

Firms working undeclared for individuals
or private households
Firms
performing
undeclared
work
on
behalf of other firms

Individuals
firms
doing undeclared work for
From supply
From demand
perspective (doer)
perspective (buyer)
Illegal immigrants are a group which is generally hard to survey due to language and
sampling difficulties. In this survey, undeclared work done by illegal immigrants is
therefore certainly not fully covered from the supply side. In countries where a large
share of undeclared work is carried out by illegal immigrants, this may have contributed
to unexpectedly low figures for undeclared work observed in this survey.
3. DEFINITION OF UNDECLARED WORK IN THE SURVEY
Respondents were asked to report as undeclared work all remunerated activities which
are in principle legal but circumvent declarations to tax authorities or social security
institutions. Activities that are not legal as such e.g. smuggling, drug dealing or other
criminal activities - were not intended to be reported.
Undeclared work is not restricted to work carried out for money but also comprises work
done in return for a payment in kind - the barter of goods, an exchange of services on a
quid pro quo basis or mutual favours. However, this survey only reports on undeclared
work paid for with money work carried out in return for payment in kind was not
included in order to enable quantification of the value of income gained through any
undeclared work undertaken1 1 .
The approach used in the study classifies undeclared work as only those activities that
should be reported but go unreported to the tax and social security authorities. In some
countries income from work that falls below a certain threshold amount does not need to
be reported to the authorities while in others virtually almost all income has to be
reported. Generally, in the interpretation and comparison of country results we have to
take into account that tax systems and rules governing what is taxable and what is not
vary considerably between countries. In some countries such as Sweden or Denmark,
virtually all income from work is taxable, while in others certain thresholds are set with
regard to taxability.
11
This differs from the 2007 survey where the definition included payment in kind and money
EXECUTIVE SUMMARY
As in 2007, around one in ten Europeans (11%) have acquired goods or services
in the past year where they have had good reason to believe it involved
undeclared work.
By looking at country groups (Continental Europe; Eastern and Central Europe;

Southern Europe; and the Nordic countries) some patterns emerge: Healthcare
providers are a significant source of undeclared goods or services in Southern
Europe (16%) whereas friends, colleagues or acquaintances play a larger role for
respondents in Continental Europe (52% compared with 42% at EU level).
Whilst the Nordic countries often spend more on undeclared goods or services,
the amount of money made from the supply side only represented a very small
amount when comparing it to the yearly income. On the other hand, in Eastern,
Central and Southern Europe, less is spent but the money earned from these
services often constitutes a significant proportion of their annual income. This
indicates that respondents in these areas who perform undeclared work often rely
on the income.
Countries with particularly high proportions of respondents who ha ve purchased

undeclared goods or services in the past year are Greece (30%), the Netherlands
(29%), Latvia (28%), Denmark and Malta (23% in each) and Slovenia (22%).
Those with the lowest proportions of purchasers are the UK and Spain (8% in
each), Germany (7%) and Poland (5%).
However, the Netherlands and Denmark differ in the type of services purchased .
Gardening and cleaning are much more common activities whereas healthcare
and the purchasing of other goods are more common in Greece, Latvia, Malta and
Slovenia.
Since 2007, the most notable increases in the proportion who have bought
undeclared goods or services are in Cyprus (+14 percentage points), Greece
(+13), Malta (+6) and Slovenia (+5). The most marked decrease is in Sweden (-7
points).
Europeans are most likely to have purchased goods or services which may have
included undeclared work for home repairs or renovations (29%) and car repairs
(22%), followed by home cleaning (15%) and food (12%).
Home repair or renovations are most likely to be bought in Slovakia (53%), the
Czech Republic (45%), Austria (43%) and the UK (42%)
Car repair goods or services are most likely to be purchased in Slovakia and the
Czech Republic (39% in each), Slovenia (38%) and Estonia (35%).
Home cleaning is most likely to be purchased in Luxembourg1 2 (45%), Cyprus1 3

(35%), the Netherlands (31%) and Austria (30%).
With the exception of
Romania (15%) and Croatia (12%), home cleaning services are not purchased by
more than 6% in any country in Eastern and Central Europe, and are also not
widely purchased in Malta (5%).
Food is most likely to be purchased in Bulgaria (41%), Latvia (36%), Hungary

(33%), Estonia and Croatia (27%), Portugal (25%), Slovenia (24%) and Greece
(22%).
The median spend1 4 by Europeans on all undeclared goods or services purchased

in the last year is 200 euros.
The median hourly cost for undeclared services purchased most frequently is 11
euros.
The Nordic countries have the highest median hourly cost for undeclared goods or
services (20 euros) and Eastern and Central Europe the lowest (5 euros).
Europeans
are
most likely to purchase undeclared goods or services from
someone that they know: either friends, colleagues or acquaintances (42%),

relatives (9%) or neighbours (9%). Nearly three in ten Europeans (28%) report
purchasing from other private persons or households and around a quarter (24%)
from firms or businesses. Around one in fourteen Europeans (7%) have purchased
goods and services which may have involved undeclared work from healthcare
providers, although this practice is particularly widespread in Malta (26%),
Cyprus1 5 (25%), Italy (23%) and Greece (19%).
Europeans are much more likely to mention lower price as a reason for purchasing
goods or services that might involve undeclared work (60%) than anything else,
though the proportion doing so is slightly lower than in 2007 (66%) . Lower price
is most widely cited as a reason for buying goods or services that might include
undeclared work among respondents in all 28 countries.
Around one in five (22%, up from 14% in 2007) mention that it was a favour
amongst friends, relatives or colleagues, with similar proportions mentioning that
it was a faster service (20%, compared with 21% in 2007) and that it helped
someone in need of money (20%, up from 11% in 2007).
12
13
One in twenty five Europeans (4%) say they have carried out undeclared paid
activities apart from regular employment in the past year.
C aution advised because of low base

14
The median is a type of average that finds the middle value of a set of data. The median was used because
the base size is often low and the mean would have been easily inflated by extreme values.
15
10
There has been a small drop since 2007 in the proportion who say they have
carried out undeclared activities (-1 percentage point). However, findings from
the two surveys are not strictly comparable because in 2007 respondents were
asked if they had carried out undeclared activities which were paid for in money
or in kind.
Countries with particularly high proportions of respondents who have undertaken

undeclared paid activities, apart from regular employment in the past year are
Latvia, the Netherlands and Estonia, (11% in each), Denmark (9%), Lithuania
(8%) and Sweden, Slovenia and Croatia (7% in each). Those with the lowest
proportions are Germany, Portugal, Cyprus, Italy and Ireland (2% in each) and
Malta (1%).
Since 2007, the most notable increases in the proportion who have carried out
undeclared paid work are in Spain and Slovenia (+2 percentage points in each).
The most marked decreases are in in Denmark (-9 points), Latvia (-4) and
Sweden, the Czech Republic and Hungary (-3 in each).
One in three Europeans (32%) know someone who carries out undeclared work,
compared with just under two in five (38%) in 2007.
The countries where respondents are most likely to report that they know
someone who carries out undeclared work are Denmark (59%), the Netherlands
(55%) and Greece (54%), Slovenia (48%) and Latvia (46%). Those where
respondents are least likely to know anyone are Malta and Romania (20% in
each) and the UK (15%).
The only four countries where respondents are more likely than in 2007 to know
anyone who does undeclared work are all in southern Europe: Greece (+7 points),
Spain (+6), Cyprus (+4) and Portugal (+3).
Europeans are most likely to have carried out undeclared work in the area of
repairs or renovations (19%), followed by gardening (14%), cleaning (13%),
babysitting (12%) and working as waiting staff (11%). Just under one in seven
(15%) had carried out undeclared paid activity that involved a service not
itemised on the list shown to them.
Respondents in Southern Europe are much less likely than those in the other
regions to have carried out undeclared gardening work (3%) and much more
likely to have carried out undeclared cleaning work (25%), the most widely
mentioned type of undeclared work carried out in the region. Respondents in the
Nordic countries are much more likely than those in all other regions to have
carried out undeclared work that involved a service not itemised on the list shown
to them (30%).
The median amount earned by Europeans from any undeclared work carried out
in the past 12 months is 300 euros.
11
Respondents in the Nordic countries earn the most money from undeclared work
they supply, with annual earnings of 465 euros, compared with median earnings
of 300 euros in each of the ot her three regions.
Reflecting the findings on the demand side, Europeans are most likely to be
supplying undeclared work to someone they know: either friends, colleagues or
acquaintances (49%), relatives (27%) or neighbours (18%). Three in ten (30%)
have c arried out work for other private persons or households and a much smaller
proportion (14%) for firms or businesses.
The most common reason Europeans give for doing undeclared work is that it
benefited both parties (50%).
The other main reasons given are that they could
not find a regular job (21%), tax or social security contributions are too high
(16%), they have no other means of income (15%) and that undeclared work is a
common practice in their region or work sector so there is no real alternative
(14%).
Those in Southern Europe are particularly likely to cite difficulty finding a regular
job (41%), having no other source of income (26%) and undeclared work being a
common practice in their region or work sector (21%) as reasons for doing
undeclared work. They are much less likely to cite the benefit to both parties
(26%) than those in the Nordic and Continental countries (65% and 62%
respectively).
In line with the 2007 findings, the majority (58%) of respondents who carried out
undeclared work do not mention experiencing any particular consequences.
Respondents in Continental countries are much more likely than those in the
other regions, particularly Southern Europe, to say they did not experience any
consequences (72% and 36% respectively).
The most likely consequences experienced are no entitlement to social security

and
no
insurance
against
accidents
(20%
and
19%
respectively),
with
respondents in Southern Europe much more likely than those in the other regions
to mention both (37% and 34% respectively).
There has been a small drop in the proportion of dependent employees reporting
that they received any part of their salary within the past year in cash and without
declaring it to tax or social security authorities, from 5% in 2007 to 3% in 2013.
The proportion of dependent employees receiving envelope wages is above the EU

average in all countries within the Central and Eastern Europe region, and below
the EU average in each of the Nordic countries. The countries with the highest
proportions of dependent employees who received envelope wages are
Latvia
(11%), Croatia (8%), Greece, Slovakia and Romania (7% in each) and Lithuania,
Bulgaria and Hungary (6% in each).
The most notable increase since 2007 in the proportion of dependent employees
in receipt of envelope wages is in Greece (+4 percentage points). The most
marked decreases are in Romania (-16 points) and Bulgaria (-8).
12
Those in receipt of envelope wages are more likely than those w ho are not to be
working for smaller organisations: c ompanies with less than 20 people (56% vs.
30%); companies with 100 people or more (15% vs. 39%).
Just
under two fifths (37%) say the envelope wages they received was
remuneration for regular work, around three in ten (31%) that it was payment for
overtime or extra work and a quarter (25%) that it was for both regular and
overtime work.
There has been a notable drop since 2007 in the proportion who say they received
envelope wages as payment for both regular and overtime work (-11 points).
There has also been a notable drop in the average proportion of income received
in the form of envelope wages, from 43% in 2007 to 36% of total annual
remuneration in 2013.
The proportion of annual income received in the form of envelope wages is

highest in Southern Europe (69%), followed by Eastern and Central Europe
(29%), Continental countries (17%) and the Nordic countries (7%).
One in twenty Europeans (5%) are on a variable salary, with a substantial part
based on results. One in fifty (2%) are employed without a fo rmal written
contract and a similar proportion (2%) work unpaid (either full or part -time) for a
partner or family business. Among dependent employees, one in twenty -five (4%)
are employed without a formal written contract; around one in nine (11%) are
paid a variable salary, with a substantial part based on results; and 1% work
unpaid for a partner or family business.
The countries where respondents are most likely to be employed without a formal
written contract are all in Southern Europe: Cyprus (13%), Malta and Portugal
(9% in each). Those where respondents are particularly likely to be on a variable
salary, with a substantial part based on results, are all in Eastern and Central
Europe: Slovakia (13%), Estonia and Latvia (10% in each), the Czech Republic
(9%) and Lithuania and Hungary (8% in each).
Just over half (53%) of Europeans think that people who carry out undeclared
work are at a small risk of being detected by the relevant authorities. This view is
held by the majority in 19 countries and is most widespread in Sweden (76%),
and Slovenia (74%). In most countries there has been a drop since 2007 in the
proportion holding this view, most notable in Denmark (-17 percentage points),
with the most notable increases in Cyprus (+10), and Portugal and Ro mania (+8
in each).
There has been a small increase since 2007 in the proportion thinking the risk is
high (+3 points from 33% to 36%). This view is most widespread in Lithuania
(49%), the UK (48%), Ireland and Portugal (47% in each) and Estonia (44%).
13
The sanction that Europeans are most likely to think would be imposed if someone
was discovered to be receiving an undeclared income from work is payment of the
normal tax and social security contributions due along with a fine (56%), followed
by payment of the normal tax and social security contributions only (21%). Only a
small minority (6%) imagine that the person would be sent to prison.
The receipt of a fine in addition to having to pay the normal contributions is the
sanction that respondents are most likely to think authorities would impose in 25
countries, and is most widespread in Denmark (77%). The exceptions are Poland
and Latvia, where respondents are more likely to think that authorities would
impose only normal tax or social security contributions that are due (41% and
37% respectively) and Croatia, where opinion is evenly divided between the two
different options (34% mentioning each).
Europeans are most likely to think that undeclared work is carried out because:
salaries in the regular market are too low (35%); there is a lack of regular jobs on
the labour market (29%); taxes and/or social security contributions are too high
(26%); and there is a lack of control by authorities (21%).
While the three most commonly given reasons for doing undeclared work are the
same in 2013 and 2007, the proportion of respondents citing the lack of regular
jobs on the labour market as a possible reason has increased (+5) and the
proportions citing low salaries in regular businesses and taxes and/or social
security contributions being too high have both decreased (each by -6).
On the whole, Europeans consider evasion behaviours to be unacceptable. Of the

seven scenarios presented to them, respondents are particularly likely to think
that someone receiving welfare payments without entitlement and a firm hired by
another firm for work not reporting its activity to the relevant authorities are
unacceptable (90% and 87% respectively). The scenario respondents are least
likely to consider unacceptable is a private person, hired for work by a private
household, not reporting the payment received to the relevant authorities (67%).
Respondents in Cyprus are t he least tolerant of the practices among the 28

countries, followed by the three Nordic countries, and three other Southern
European countries Greece, Malta and Spain. The most tolerant views, in
contrast, are found in several of the countries in Eastern and Central Europe
countries, with respondents in Latvia the most likely to view each of the seven
practices as acceptable, and those in Lithuania, the Czech Republic, Slovakia,
Poland and Estonia also having relatively tolerant views. The remaining countries,
including all of the Continental countries, fall between these two extremes.
There has been a slight hardening of attitudes towards evasion at the EU level
since 2007, with small increases in the proportions of respondents thinking each
scenario is unacceptable.
This trend is particularly notable in Austria and, to a
somewhat lesser extent, in Italy, Denmark, Romania, Bulgaria and Portugal.
The
reverse is true with attitudes softening somewhat since 2007 most markedly
in Latvia, but also in Malta and Slovakia, and, to a lesser extent, Lithuania.
14
The socio-demographic groups which have a greater tendency to purchase goods

or services that might involve undeclared work are 25-54 year olds, those who
left full-time education aged 20 or more, those who have difficulty paying
household bills most of the time and the self -employed, managers and other
white collar workers.
The
socio-demographic
groups
which have
greater tendency
to
supply
undeclared work are 15-34 years old, people who struggle with household bills,
the unemployed and students.
People who buy goods or services that might involve undeclared work are also
more likely than average to say they have supplied undeclared work.
Similarly buyers and suppliers of undeclared work are more likely than average to
know someone who carries out undeclared work, to be dependent employees
receiving envelope wages and to think that the risk of undeclared work being
detected is small.
Older people, in particular those of retirement age, and to a lesser extent

managers and those who almost never struggle to pay household bills, tend to
have less tolerant views towards evasion behaviours. Younger people (aged 1524), students and, to a lesser extent, the unemployed and those who almost
always struggle to pay bills, tend to have more tolerant views.
Not surprisingly, respondents who have experienced evasion activities in one

way or another, i.e. through supplying undeclared work or purchasing goods or
services that may have involved undeclared work, knowing someone who carries
out undeclared work, or receiving income in cash, all demonstrate more tolerant
attitudes towards evasion behaviours than those who have not had such
exposure.
15
I.
THE DEMAND SIDE OF UNDECLARED WORK
The first chapter on the survey findings focuses on Europeans involvement in undeclared
work from the demand perspective buying goods or services which may have involved
undeclared work. It examines the proportion of the general public who say they have
purchased undeclared goods or services in the past year. It then looks at the types of
goods and services that have been purchased, the amount of money that has been spent
on undeclared work and the sources used to obtain the work (i.e. who the suppliers are).
It concludes by exploring Europeans reasons for buying goods or services where they
had good reason to believe that they included undeclared work.
1. SHARE OF PEOPLE BUYING UNDECLARED GOODS OR SERVICES
Respondents were asked if they had paid for any goods or services in the last 12 months
where they had good reason to believe that they included undeclared work. This question
was asked part-way through the interview. At t he start, the interviewer explained that all
information given would be handled with confidentiality and that answers would remain
absolutely anonymous. Respondents were also given an explanation of undeclared work
and examples of professions and services where it is common1 6 . Respondents were then
asked four questions - if they knew anyone who does undeclared work, the type of
punishment such a person would get if authorities discovered they were receiving income
from such work, the risk of being detected and opinions on why people may undertake
such work before being asked if they themselves had paid for any goods or services
that were likely to include undeclared work. Within the introduction to this question it
was again reiterated by the interviewer t hat it is commonly known that many people
accept undeclared work and that such work includes a variety of good and services , with
examples given1 7 .
16
The following questions are of a sensitive nature and I would like to confirm you that all the information
collected is handled in strict confidentiality and anonymity. Your answers to the following questions therefore
will remain absolutely ANONYMOUS. It is widely known that part of the population is engaged in undeclared
work, in the sense of activities which avoid partly or entirely declaration to tax authorities or social security
institutions, but which are otherwise legal. This could be people working in certain sectors of activity like
construction, transport or agriculture for example but also in hotels, restaurants and cafes. Often it concerns
only part of their income from work like remuneration of overtime or other extras. Undeclared work is also
common in the whole range of household services - such as gardening, babysitting and elderly care -, personal
services like hairdressing, cosmetic or medical treatment - and repair services for cars, clothes, or
computers.
17
It is widely known that many people to some extent accept "undeclared work" i.e. activities which are not
declared to tax authorities or social security institutions. As mentioned earlier this work can include a variety of
goods and services such as gardening, babysitting, hairdressing, and many other things
Q5. Have you in the last twelve months paid for any goods or services of which you had a good reason to
assume that they included undeclared work (e.g. because there was no invoice or VAT receipt)? (ONE A NSWER
ONLY) Yes; No; Refusal (SPONTANEOUS); Dont know
16
Around one in ten Europeans think they have acquired undeclared goods
or services in the past year -
Just over one in ten respondents (11%) say that they have acquired goods or services in
the past year where they have had good reason to believe it involved undeclared work1 8 .
One in twenty (5%) say they dont know if they have acquired such goods or services
or refused to answer the question. Most respondents (84%) say they have not paid for
goods or services where they had good reason to believe they included undeclared work.
Base: All respondents = 26,563
The result is in line with the finding from the 2007 survey. There has been a small
increase in the proportion of respondents who say that they have not bought undeclared
goods or services in the past year (+4 percentage points to 84% in 2013) , and a
decrease in the proportion who say they dont know or refuse to answer the question
(-4 points to 5%).
There is variation across the EU. Member States with a particularly high proportion of
respondents who say that they have purchased undeclared goods or serv ices in the past
year include Greece (30%), the Netherlands (29%), Latvia (28%), Malta and Denmark
(23% in each) and Slovenia (22%). The Member States with the lowest proportions of
purchasers are Spain and the UK (8% in each), Germany (7%) and Poland (5%).
18
In 2007, the payment for goods or services was asked as two separate questions. Therefore the results
should be taken with caution.
17
In most countries the proportion of respondents saying that they have purchased
undeclared goods or services is broadly similar to the corresponding result in 2007. The
most notable increases are in Cyprus (+14 percentage points from 2% to 16%) and
Greece (+13 points from 17% to 30%), followed by Malta (+6 points from 17% to 23%)
and Slovenia (+5 points from 17% to 22%). The most marked drop in the proportion of
respondents who say they have bought undeclared goods or services in the past year is
found in Sweden (-7 points from 23% to 16%).
Whilst there have been some quite large increases in the proportion saying they have not
purchased undeclared goods or services in Italy (+14 percentage points), Romania (+12
points), Sweden (+9), Bulgaria and Ireland (+8 points in each), Austria (+7 percentage
points, Denmark, Poland and Estonia (+5 points) none of these countries show a notable
increase in the proportion saying they have bought undeclared goods or services. This is
because almost all of the increase is taken up by a corresponding decrease in the
proportion of dont knows or refusals.
18
19
There are no large marked differences between socio-demographic groups purchasers

are found among both men and women, in all age groups, and across different types of
occupation. Those who have a slightly greater tendency to be purchasers of undeclared
goods or services are:
Men (12%), compared with women (10%)
2554 year olds, when compared with those aged 55+
Those who left full-time education aged 20+ (14%), particularly when compared
with those who left education aged 15 or below (8%)
In terms of occupation, those who are self-employed (16%), managers (15%)

and other white collar workers (12%), particularly when compared with those who
are retired (8%) or house persons (9%)
Those who say they find it difficult to pay household bills most of the time (13%),
compared with those who say they almost never struggle paying bills (10%)
20
There is more marked variation between groups with different experiences of and
attitudes towards undeclared work, suggesting a strong relationship between the supply
and demand side. Here the groups who are more likely to say they have purchased
undeclared goods or services are:
Those who have carried out undeclared work (40%), compared with those who
have not (10%)1 9
Dependent employees who have received any of their income from their employer
in cash in the last 12 months (33%), compared to those who have not (12%) 2 0
Those who know anyone who undertakes undeclared work (27%), compared to
those who do not (3%) 2 1
Those who think that the risk of undeclared work being detected is small (14%),
compared with those who think the risk is high (8%) 2 2

19
Defined from Q14: Apart from a regular employment, have you yourself carried out any undeclared paid
activities in the last 12 months? (READ OUT ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT
ALL ANSWERS WILL REMAIN ANONYMOUS) Yes; No; Refusal (SPONTANEOUS); Dont know
20
Defined from Q10 asked of dependent employees:

Sometimes employers prefer to pay all or part of the regular salary or the remuneration (for extra work,
overtime hours or the part above a legal minimum) in cash and without declaring it to tax or social security
authorities. Has your employer paid you any of your income in the last 12 months in this way? (ONE ANSWER
ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL REMAIN ANONYMOUS) Yes; No; Refusal
(SPONTANEOUS); Dont know
21
Defined from Q1: Do you personally know any people who work without declaring their income or part of
their income to tax or social security institutions? (ONE ANSWER ONLY) Yes, No, Refusal (SPONTANEOUS),
Dont know
22
Defined from Q3: People who work without declaring the income risk that tax or social security institutions
find out and issue supplementary tax bills and perhaps fines. How would you describe the risk of being detected
in (OUR C OUNTRY)? (READ OUT - ONE ANSWER ONLY) Very high; Fairly high; Fairly small; Very small; Refusal
21
2. TYPES OF UNDECLARED GOODS AND SERVICES PURCHASED

Respondents who had paid for goods or services in the last 12 months where they had
reason to believe that they included undeclared work were asked what goods or services
these were 2 3 .
Europeans are most likely to have purchased goods or services that may
have involved undeclared work for home repairs or renovations Respondents are most likely to say that they have purchased undeclared goods or
services for home repairs or renovations (29%) and car repairs (22%). Just under one in
seven respondents (15%) say they acquired goods or services in relation to home
cleaning, around one in eight (12%) purchased food and one in ten (10%) purchased
gardening services or products. A slightly lower proportion (8%) say they paid for
healthcare services and one in twenty (5%) for home baby-sitting. For each of the other
goods and services that were shown to respondents on a list, only very small minorities
said they had made undeclared purchases in the past year. Just under a fifth of
Europeans (19%) paid for services that were not included in the category list and a
slightly lower proportion (15%) purchased goods not covered by the list.
Base: Respondents who have paid for undeclared goods or services = 2 ,896
23
ASK Q6-Q9 IF YES AT Q5

Q6. Which of the following goods or services have you paid for during the last 12 months, where you had good
reason to believe that they included undeclared work, i.e. that the income was not completely reported to tax
or social security institutions? (SHOW C ARD READ OUT MULTIPLE ANSWERS POSSIBLE) Babysitting at your
home; Babysitting outside of your home; Healthcare services; Cleaning your home; Ironing clothes; Repairs or
renovations of your home; Gardening; Tutoring; Help moving house; Assistance for a dependant or elderly
relative; Administrative or IT assistance; Car repairs; Buying food (e.g. farm produce); Buying other goods;
Buying other services; Refusal (SPONTANEOUS); Dont know
22
There is variation across the EU. Focussing on the four most commonly purchased
categories (home repairs or renovations, car repairs, home cleaning and buying food):
Respondents in Slovakia are markedly more likely than those in any other
Member State to have made undeclared purchases of home repair or renovation
products or services (53%), followed by those in the Czech Republic (45%),
Austria (43%), the UK (42%) and Ireland (37%). Those Member States with the
lowest proportion of respondents saying they have made such purchases are
Lithuania (13%) and Latvia (14%).
In relation to undeclared purchases of car repair goods or services, respondents in

the Czech Republic and Slovakia are again more likely than those in any other
Member State to have made such purchases (39% in each), followed by those in
Slovenia (38%) and Estonia (35%). Respondents in Greece, the Netherlands and
Poland2 4 (13% in each) are the least likely to have done so, followed by those in
Luxembourg2 5 and Portugal (15% in each), and Romania, Sweden and the UK
(16% in each).
Luxembourg2 6 has an exceptionally high proportion of respondents (45%) who say

they have made undeclared purchases in the area of home cleaning, followed by
Cyprus (35%)2 7 , the Netherlands (31%) and Austria (30%). Member States with
the lowest proportions purchasing this type of good or service are Bulgaria and
Latvia (1% in each), Slovakia (2%), Estonia, Lithuania and Poland2 8 (3% in each),
Hungary and Slovenia (4% in each) and Malta (5%).
Buying food is the most widespread type of undeclared purchase in Bulgaria

(41%) followed by Latvia (36%) and Hungary (33%). There are also particularly
high proportions of purchasers in Estonia (27%), Portugal (25%), Slovenia (24%)
and Greece (22%), along with Croatia (27%). Member States with the lowest
proportion of respondents purchasing food are the UK (4%), followed by Ireland
and Finland (5% in each).
In terms of the goods or services not shown in the table because they are less widely
mentioned, there are some notable findings:
Gardening products or services (EU27 average: 10%) are most likely to be bought
in the UK (23%), Romania (22%) and Ireland (21%) and are the second most
widely mentioned purchase in these countries.
Healthcare services (EU27 average: 8%) are particularly prevalent purchases

among respondents in Cyprus 2 9 (34%) and Italy and Malta (26% in each).
24
25
26
27
28
29
Home babysitting (EU27 average: 5%) is the third most widely purchased service
among respondents in Ireland (20%) and Luxembourg3 0 (19%)
C aution
C aution
C aution
C aution
C aution
C aution
advised
advised
advised
advised
advised
advised
for interpretation of result in Poland because of low base size

because of low base size
23
There are some countries with a markedly high proportion of respondents who say they
purchased other goods or services that were not shown on the list presented to them. In
terms of other goods this is most notable in Poland 3 1 (48%), Greece (47%), Portugal
(39%) and Lithuania (32%) where it is the most common answer given by respondents.
There are also high proportions of respondents in Bulgaria (26%), Malta (25%) and in
Croatia (25%) who say they have bought other undeclared goods. In relation to
purchases of other services, this is the most widely mentioned answer in Germany and
Finland (38% in each), Malta (35%) and Sweden (31%). It also receives a notably high
level of mentions in Estonia (31%), Lithuania (30%), Portugal and Slovenia (26% in
each).
30
31
C aution advised because of low base size

24
Base: Respondents who have paid for undeclared goods or services = 2,896
25
Looking at the four most commonly purchased goods and services, the most notable
differences between socio-demographic groups and groups based on different personal
experiences of and attitudes towards undeclared work are:
Home repairs or renovations

o
Those aged 25+ (ranging from 3% to 32%) particularly when compared

with 15-24 year olds (14%)
Those who left full-time education aged 20+ (30%), particularly when
compared with those who left education aged 16-19 (12%)
The self-employed (37%) and other (i.e. non-managerial) white collar

workers (35%), particularly when compared with students (33%)
Those who either almost never struggle to pay household bills (31%) or
struggle from time to time (30%), compared with those having difficulty
most of the time (23%)
Car repairs
o
25-39 year olds (26%), particularly when compared with those aged 55+
(14%)
The self-employed (29%) and manual workers (28%), particularly when

compared with the retired (15%)
Those who know anyone who carries out undeclared work (24%), versus
those who do not (12%)
Those who have carried out undeclared work (35%), compared with those
who have not (19%)
Home cleaning
o
Those aged 55+ (21%), particularly when compared with those aged 1524 (6%)
Managers
(21%),
the
self-employed
(20%)
and the
retired (20%),
particularly when compared with those who are unemployed (2%) and
students (8%)
o
Those who say they almost never struggle to pay household bills (17%),
particularly when compared with those who say they struggle to pay such
bills most of the time (7%)
Food
o
There are no notable differences
26
27
3. AMOUNT SPENT ON UNDECLARED WORK

Respondents who thought that they had paid for goods or services in the last 12 months
that included undeclared work were asked to estimate how much they had spent in total
on undeclared goods and services 3 2 .
- The median amount spent on undeclared goods and services in the past
year is 200 euros Just under two fifths of Europeans (37%) say that their total spend on undeclared goods
and services in the past year was 200 euros or less, with around one in eight (12%)
saying it was 50 euros or less and one in four (25%) estimating spend to be in the range
of 51-200 euros. Around one in six (17%) say they spent between 201-500 euros and a
slightly larger proportion (19%) more than 500 euros. A small minority (5%) refused to
provide a response, with a further 13% saying they dont know and 9% unable to recall
how much they spent.
The median amount of money spent by Europeans on all undeclared goods or services
purchased in the last year is 200 euros.
32
Q7a. And approximately how much have you spent on all these undeclared goods and services in the last 12
months? (WRITE DOWN ONE ANSWER ONLY) (NO DECIMALS - IF "DONT REMEMBER" CODE '99997' - IF
"REFUSAL" C ODE '99998' IF DONT KNOW CODE 99999) _ _ _ _ _ EUROS
28
There is national variation. Luxembourg3 3 has the highest median annual spend on
undeclared goods and services (500 euros), significantly higher than the median in any
other Member State. It is followed by the Netherlands (400 euros), Austria, Belgium and
Italy (around 350 euros in each), Cyprus 3 4 (328 euros), Denmark (317 euros) and
Greece (300 euros). The lowest median annual spend on undeclared goods and services
is in Hungary (68 euros). Other countries with a particularly low median annual spend
are Bulgaria (118 euros), Romania (115 euros) and Latvia and Poland 3 5 (100 euros in
each).
33
34
35

29
At a country group level, respondents in Southern Europe spend the most money on
undeclared goods or services, with a median spend of 300 euros and those in Eastern
and Central Europe the least, with a median spend of 117 euros. This however may
reflect a difference in the purc hasing power of people living in these regions.
The socio-demographic groups and groups based on particular experiences of and

attitudes towards undeclared work that spend the most money on undeclared goods or
services are:
o
Those aged 40-54 (median spend 250 euros), particularly when compared
with 15-24 year olds (118 euros)
The self-employed (400 euros) and other (i.e. non-managerial) white collar
workers (300 euros), particularly when compared with students and the
unemployed (100 euros in each)
Those who say they know anyone who carries out undeclared work (250
euros), compared with those who do not (139 euros)
30
Having reported their total spend on undeclared goods or services in the last year
respondents were asked to estimate the cost per hour of the undeclared services they
had purchased most frequently 3 6 .
36
Q7b. When considering only the undeclared services which you buy most frequently, how much do they cost
you approximately per hour? (WRITE DOWN ONE ANSWER ONLY) (NO DECIMALS - IF "NEVER BUY
SERVICES" CODE '99996' IF DONT REMEMBER CODE 99997 - IF "REFUSAL" C ODE '99998' IF DONT
KNOW C ODE 99999) _ _ _ _ _ EUROS
31
- The median hourly cost for undeclared goods and services purchased most
frequently is 11 euros Around a quarter (24%) of respondents who have purchased undeclared goods or
services in the past year estimate the hourly cost of the most frequently bought services
to be no more than 10 euros, with most (17%) thinking the hourly cost was in the range
of 6-10 euros and a smaller proportion (7%) estimating it to be 1-5 euros. Around one in
eight (13%) think the hourly cost was in the range of 11-20 euros, with 8% estimating it
to be 11-15 euros, 5% 16-20 euros and 12% more than 20 euros. A small minority (5%)
refused to provide an approximate cost and over four in ten (42%) did not know or could
not remember the approximate hourly cost of their most frequently purchased services.
The median hourly cost for undeclared services purchased most frequently is 11 euros.
There is national variation. Finland has the highest median hourly cost for the most
frequently purchased undeclared services (25 euros), followed by Denmark and Sweden
(17 euros in each). The country with the lowest median hourly cost for purchases of
undeclared services is Romania (2 euros), with notably low medians also in Cyprus 3 7 ,
Latvia and Slovakia (5 euros in each) and Poland3 8 (3 euros).
37
38

32
At country grouping level, the Nordic countries have the highest median hourly cost for
undeclared goods or services (20 euros) and Eastern and Central Europe the lowest (5
euros).
33
There are no marked differences on this measure between socio-demographic groups or

groups with particular experiences of and at titudes towards undeclared work.
34
4. SOURCES OF UNDECLARE D WORK

Respondents who had paid for undeclared goods or services in the last 12 months were
asked from whom they had purchased these goods or services. They were shown a list of
possible sources, all answers they gave were recorded3 9 .
- The most popular source of undeclared work is friends, colleagues or
acquaintances Europeans are most likely to be purchasing undeclared goods or services from someone
that they know, with just over two fifths (42%) buying from friends, colleagues or
acquaintances, just under one in ten (9%) from relatives and a similar proportion (9%)
from neighbours. Nearly three in ten Europeans (28%) say they purchased undeclared
goods or services from other private persons or households and around a quarter (24%)
that they bought such goods or services from firms or businesses. Smaller proportions of
Europeans report purchasing goods or services that might have involved undeclared work
from healthcare providers (7%) or another source (4%).
39
Q8. Among the following, could you please indicate from whom did you buy these goods or services? (SHOW
C ARD READ OUT MULTIPLE ANSWERS POSSIBLE) Friends, colleagues or acquaintances; Relatives;
Neighbours; Healthcare providers; Other private persons or households; Firms or businesses; Other
(SPONTANEOUS); Refusal (SPONTANEOUS); Dont know
35
There is variation across the EU. Focussing on the three most common sources of
undeclared goods or services (friends, colleagues or acquaintances, other private persons
or households and firms or businesses):
Respondents in Austria (60%) and Slovenia (59%) are most likely to say they
have purchased from friends, colleagues or acquaintances, followed by those in
the Czech Republic, France and Croatia (56% in each), Germany and Slovakia
(55% in each) and Luxembourg 4 0 (53%). Countries with the lowest proportion of
respondents saying they have purchased undeclared goods or services from
friends, colleagues or acquaintances are Malta (16%), Bulgaria (20%), Greece
(21%) and Lithuania (24%). In all other Member States at least one in four
respondents mention purchasing from this source.
Lithuania is the only country where a majority of respondents (58%) mention

purchasing from other private persons or households. Other countries with
relatively high proportions reporting this source are Bulgaria (49%), Greece
(45%), Malta (44%), Cyprus 4 1 and Latvia (42% in each) and Slovakia (40%).
Countries where respondents are least likely to say they have used other private
persons or households for their purchases that may have involved undeclared
work are France (14%), the UK (16%), Ireland (18%) and Slovenia (19%).
Countries where respondents are most likely to mention that they purchased
goods
or services that may have included undeclared work from firms or
businesses are Greece and Finland (43% in eac h), followed by Sweden (41%),
Bulgaria (39%), Estonia (34%) and Malta (33%). Countries with the lowest
proportions purchasing undeclared goods or services from firms and businesses
are Ireland (9%), the Netherlands, Romania and Croatia (10% in each) and
Austria (11%).
In terms of other sources (relatives, neighbours and healthcare providers):
Respondents in Austria and Slovakia are particularly likely to mention relatives

(27% and 21% respectively), whilst those in Bulgaria and Malta are least likely to
do so (0% and 2% respectively)
Respondents in Austria and Slovakia are also
particularly likely to mention
neighbours (27% and 18% respectively), along with those in Slovenia (22%) and
Ireland and Romania (20% in each)
Respondents in Malta (26%), Cyprus 4 2 (25%), Italy (23%) and Greece (19%) are
particularly likely to mention that they have purchased undeclared goods or
services from healthcare providers
It is also worth noting that Malta and Portugal have a particularly high proportion of
respondents (15% and 12% respectively) who say they have made purchases from
another source (not included in the list presented to respondents).
40
41
42

36
37
Analysis at
country group level shows some interesting patterns. Respondents in
Continental countries are much more likely than those in the other three regions to
mention they have bought undeclared goods or services from friends, colleagues or
acquaintances (52%), particularly when compared with those in Southern Europe (31%).
Respondents in Eastern and Central Europe are more likely than those in other regions to
say they have purchased undeclared goods or services from other private households or
persons (36%), particularly when compared with those in Continental countries (22%).
Respondents in the Nordic countries in particular, but also those in Southern Europe , are
more likely than those elsewhere to have bought goods and services from private firms
and businesses (37% and 31% respectively). Finally, respondents in Southern Europe
are much more likely than those in other regions to mention that they have bought
undeclared goods or services from healthcare providers (16%).
38
Looking at the three most common sources, t he most notable differences between sociodemographic groups and groups based on different personal experiences of and attitudes
towards undeclared work are:
From friends, colleagues or acquaintances
o
Those aged 15-24 (55%) and 25-39 year olds (48%), particularly when
compared with those aged 55+ (34%).
Students (51%) and the unemployed (49%), particularly when compared

with house persons (35%) and the retired (36%)
Those who know anyone who carries out undec lared work (45%), versus
who have not (40%)
From other private persons or households

o
The self-employed
unemployed (21%)
(41%),
particularly
when
compared
with
the
From firms or businesses

o
15-24 year olds are much less likely (14%) than all other age groups
The self-employed (35%),

(16%)
particularly when compared with students
39
40
5. REASONS FOR PURCHASING GOODS OR SERVICES INVOLVING

UNDECLARED WORK
The chapter concludes with an examination of Europeans reasons for buying goods or
services that may have involved undeclared work.
Respondents who had paid for undeclared goods or servic es in the last 12 months were
asked why they made such a purchase instead of buying on the regular market 4 3 . They
were able to give multiple reasons.
- Europeans are much more likely to mention lower price as a reason for
their purchases of goods and services that might include undeclared work
than anything else Respondents are much more likely to mention lower price as a reason for buying goods
or services that might involve undeclared work (60%) than any other reason. Around one
in five respondents mention that it was a favour amongst friends, relatives or colleagues
(22%), with similar proportions mentioning that it was a faster service (20%) and it
helped someone in need of money (20%). Around one in ten cite better quality (11%)
and unavailability or scarce availability on the regular market (10%) as reasons for
purchasing these goods or services rather than buying them on the regular market.
43
Q9. From the following, what made you buy it undeclared instead of buying it on the regular market?
(SHOW C ARD READ OUT MULTIPLE ANSWERS POSSIBLE) Lower price; Faster service; Better quality; In
order to help someone who is in need of money; It was a favour amongst friends\ relatives\ colleagues; The
goods or service is not or hardly available on the regular market; Other (SPONTANEOUS); Refusal
41
Compared with the results from t he 2007 survey, there has been a slight drop in the
proportion of respondents who mention lower price as a reason for buying goods or
services that might involve undeclared work (-6 percentage points from 66% in 2007 to
60%). There have been increases in t he proportions who cite as reasons: helping
someone in need of money (+9 points from 11% to 20%); as a favour amongst friends ,
relatives or colleagues (+8 points from 14% to 22%); better quality (+3 points from 8%
to 11%) and other reasons (+3 points from 6% to 9%).
Lower price is most widely cited as a reason for buying these goods or services among
respondents in all Member States and those in Croatia. Countries with the highest
proportion of respondents giving this reason are Austria (76%), Greece (74%) and
Denmark and Latvia (70% in each). The only countries where it is not cited as a reason
by the majority of respondents who buy undeclared work are Malta (38%), Romania
(41%), Sweden and the UK (45% in each), Bulgaria (49%) and Ireland (50%).
In terms of other reasons for purchasing goods or services that might involve undeclared
work: as a favour amongst friends, relatives or colleagues is particularly likely to be
mentioned by respondents in Austria (46%), Germany (42%), Slovakia (39%), France
(32%) and Luxembourg4 4 and Slovenia (31% in each); because of faster service is
particularly likely to be mentioned in Austria (47%), Cyprus 4 5 and Slovakia (44% in
each), the Czech Republic (37%) and Bulgaria (35%); to help someone in need of money
receives
notably
Luxembourg (31%)
46
high level of mentions in Austria (37%), Croatia (34%) and

; and better quality is particularly likely to be mentioned as a
reason in Bulgaria (29%), Latvia (28%), Slovenia (26%), the Czech Republic (25%) and
Hungary (21%).
44
45
46

42
Some countries show marked increases and decreases since 2007 in the proportion citing
each of the reasons. However, it should be noted that in some cases base sizes (in 2007
and/or in 2013) are too small for reliable analysis. This is most notable in Cyprus,
Luxembourg, Spain, Poland and Portugal. With this in mind, countries showing the
largest increases and decreases in the proportions mentioning a reason are:
Lower price:
o
Greece (+16 percentage points to 74%), Estonia (+13 points to 63%) and
Bulgaria (+10 points to 49%); Romania (-25 points to 41%), Germany and
the UK (both -19 points to 56% and 45% respectively), Sweden (-15
points to 45%)
Favour amongst friends, relatives or colleagues:

o
Slovakia (+25 points to 39%), Germany (+19 points to 42%), Slovenia

(+17 points to 31%); UK (+14 points to 19%); no notable decreases
Faster service:
o
Bulgaria and Slovakia (both +15 points to 35% and 44% respectively),
Austria (+9 points to 47%); Ireland (-16 points to 20%), Estonia (-15
points to 28%), Germany (-8 points to 23%)
43
To help someone in need of money:

o
Austria (+19 points to 37%), Slovenia (+16 points to 22%), Germany

(+15 points to 29%); no notable decreases
Better quality
o
Bulgaria (+18 points to 29%), the Czech Republic (+14 points to 25%),
Slovakia (+13 points to 22%), Slovenia (+11 points to 26%), Latvia and
Hungary (both +10 points to 28% and 21% respectively); Malta (-9 points
to 3%)
Goods or service not/hardly available on regular market

o
Hungary and Malta (both +8 points to 13% and 14% respectively),

Bulgaria (+7 points to 15%); Italy (-8 points to 5%)
Analysis at country group level shows that buyers of goods or services that might involve
undeclared work in Southern Europe are less likely than those in the other regions,
particularly Continental countries, to mention they did so as a favour amongst friends,
relatives or colleagues (13% and 29% respectively); less likely to mention faster service
as a reason, particularly when compared with Eastern and Central Europe (15% and 26%
respectively) and less likely to mention that it was because the goods or service is not or
hardly available on the regular market, particularly when compared with Continental
countries (6% and 12% respectively). Buyers in the Nordic countries are less likely than
those elsewhere to say they purchased these goods or services to help someone in need
of money (10%).
44
Looking at the four most common reasons for buying goods or services that might
involve undeclared work, the most notable differences between socio-demographic
groups and groups based on different personal experiences of and attitudes towards
undeclared work are:
Those who struggle to pay household bills most of the time are more likely to cite
lower price as a reason (68%), particularly when compared with those who almost
never struggle (55%) and less likely to mention helping someone in need of
money (14% vs. 20%)
House persons and other white collar workers show are more likely to give lower
price as a reason (66% in each), particularly when compared with the retired
(52%) and managers (53%). Students are less likely to mention helping someone
out (11%) c ompared with all other occupational groups. Students also, along with
the unemployed, are less likely to mention faster service as a reason (12% and
14% respectively), particularly when compared with managers (25%)
15-24 year olds are more likely to mention lower price (65%), particularly when
compared with those aged 55+ (51%)
Those who have carried out undeclared work are more likely to mention each of
the four reasons, particularly as a favour (30% vs. 21%), for a faster service
(25% vs. 19%) and for a lower price (74% vs. 58%)
Those who know anyone who carries out undeclare d work are more likely to cite
each of the four reasons, particularly for a faster service (22% vs. 14%), lower
price (64% vs. 45%) and in order to help someone in need of money (21% vs.
15%)
45
46
II.
THE SUPPLY SIDE OF UNDECLARED WORK
Having explored the demand side of undeclared work this next chapter focusses on the
supply side. It begins by looking at the proportion of Europeans who are engaged in
carrying out undeclared work. It then examines the types of goods and services these
people are providing, the level of earnings from such activities and the types of clients to
whom they are providing such goods and services. It concludes with an examination of
Europeans reasons for undertaking undeclared work and whether those involved
experienced any consequences.
1. PEOPLE SUPPLYING UNDECLARED GOODS AND SERVICES
Respondents were asked if they themselves had carried out any undeclared paid
activities in the last 12 months, apart from a regular employment 4 7 . This question was
asked part-way through the interview and respondents were again reassured and
reminded that all answers would remain anonymous. Nevertheless, asking people if they
have carried out such work is of a very sensitive nature. While some national laws allow
a certain level of tolerance towards purchasers of undeclared goods or services,
supplying undeclared work is punishable in almost all EU countries. Therefore the
willingness of respondents to admit they have actively been involved in doing undeclared
work is likely to be lower than their willingness to admit to purchasing goods or services
where they had good reason to believe that they included undeclared work. Differences
between reported and real involvement in supplying undeclared work are likely to be
most significant in countries where (i) some forms of undeclared work are so common
that they are not perceived as undeclared work and therefore not reported as such (ii)
there are very strict prosecutions of those found to be undertaking undeclared work (iii)
public opinion shows little tolerance towards people who are engaged in undeclared work.
For these reasons, the share of people reporting that they have carried out undeclared
paid activities in the last 12 months in this survey should be interpreted as the lower
limit of undeclared work that is actually being undertaken.
47
ASK ALL
Q14. Apart from a regular employment, have you yourself carried out any undeclared paid activities in the last
12 months? (READ OUT ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL
REMAIN ANONYMOUS) Yes; No; Refusal (SPONTANEOUS); Dont know
47
- One in twenty five Europeans say they have undertaken undeclared paid
work in the past year and one in three say they know someone who carries
out undeclared work Almost all respondents (93%) say they have not undertaken any undeclared paid
activities in the past year. A small minority, one in twenty five (4%), say that they have
carried out undeclared paid work in the past year. A very small proportion (2%) refused
to answer the question.
The wording of the question used for this measure is somewhat different to that used in
the 2007 survey where respondents were asked if they had carried out undeclared
activities which they were paid for in money or in kind4 8 , so it should be noted that the
findings from the two surveys are not strictly comparable. With this in mind, the results
show a small drop in 2013 in the proportion of Europeans who say they have carried out
undeclared activities (-1 percentage point from 5% in 2007 to 4%) and a corresponding
increase in the proportion who say they have not carried out any undeclared activities
(+1 point from 92% in 2007 to 93%).
48
2007 question wording Did you yourself carry out any undeclared activities in the last 12 months for which
you were paid in money or in kind? Herewith we mean again activities which were not or not fully reported to
the tax or social security authorities and where the person who acquired the good or service was aware of
this?
48
There is widespread national variation. Countries with a particularly high proportion of

respondents saying that they have undertaken undeclared paid work in the last 12
months include Latvia, the Netherlands and Estonia, (11% in each), followed by Denmark
(9%), Lithuania (8%) and Sweden, Slovenia and Croatia (7% in each). Member States
with
particularly
low
proportion of
respondents
reporting their involvement
in
undeclared paid work in the past year are Germany, Portugal, Cyprus, Italy and Ireland
(2% in each) and Malta (1%).
At a country group level, respondents in Eastern and Central Europe and those in the
Nordic region are most likely to be undertaking undeclared paid work, whilst those in
Southern Europe are least likely.
In most countries the proportion of respondents who say that they are involved in
undeclared paid activities remains similar to or a little lower than the level reported in
2007. The most notable dec reases are in Denmark (-9 percentage points from 18% to
49
9%), Latvia (-4 points from 15% to 11%), Sweden (-3 points from 10% to 7%), the
Czech Republic (-3 points from 7% to 4%) and Hungary (-3 points from 7% to 4%). Any
increases in the proportion undertaking undeclared work are relatively small with the
most notable in Spain (+2 points from 3% to 5%) and Slovenia (+2 points from 5% to
7%).
50
The socio-demographic groups and groups based on different personal experiences of

and attitudes towards undeclared work that are most likely to be carrying out undeclared
paid work are:
15-24 year olds (7%), particularly when compared with those aged 55+ (1%)
The unemployed (9%) and students (7%), particularly when compared with the
retired (1%) and managers (2%)
Those who struggle to pay household bills most of the time (7%), particularly
when compared with those who almost never struggle (3%)
Those who know anyone who carries out undeclared work (10%), compared with
Those who have paid for goods or services that may have involved undeclared
work in the past year (14%), compared with those who have not (3%)
Dependent employees who have been paid any of their income as cash in the past
year (26%), compared with dependent employees who have not (3%)
51
It is not surprising that the proportion of Europeans admitting to supplying undeclared

work (4%) is much smaller than the proportion who say they know people who work
without declaring all or some of their income. Respondents were asked this question at
the beginning of the survey and the interviewer explained that all information given
would be
handled with confidentiality and that answers would remain absolutely
anonymous. Respondents were also given an explanation of undeclared work and

examples of professions and services where it is common4 9 .
49
The following questions are of a sensitive nature and I would like to confirm that all the information
collected is handled in strict confidentiality and anonymity. Your answers to the following questions therefore
will remain absolutely ANONYMOUS.
52
Around one in three Europeans (32%) know someone who works without declaring their
income or part of it to tax or social security institutions. Compared with the results from
the 2007 survey, there has been a drop in the proportion of respo ndents who say they
know anyone who does undeclared work (-6 percentage points from 38% in 2007 to
32%).
There is national variation. Countries with the highest proportions of respondents

reporting that they know anyone involved in carrying out undeclared work are Denmark
(59%), the Netherlands (55%) and Greece (54%), followed by Slovenia (48%), Latvia
(46%), Croatia (41%) and Belgium (40%). Countries where respondents are least likely
to say they know anyone involved in undeclared work are Ireland (25%), Malta and
Romania (20% in each) and the UK (15%).
It is widely known that part of the population is engaged in undeclared work, in the sense of activities which
avoid partly, or entirely declaration to tax authorities or social security institutions, but which are otherwise
legal. This could be people working in certain sectors of activity like construction, transport or agriculture for
example but also in hotels, restaurants and cafes. Often it concerns only part of their income from work li ke
remuneration of overtime and other extras. Undeclared work is also common in a whole range of household
services such as gardening, babysitting and elderly care -, personal services like hairdressing, cosmetic or
medical treatment and repair services for cars, clothes or computers.
Q1. Do you personally know any people who work without declaring their income or part of their income to tax
or social security institutions? (ONE ANSWER ONLY) Yes, No, Refusal (SPONTANEOUS), Dont know
53
In most Member States respondents are less likely than they were in 2007 to say that
they know anyone, with the largest decreases observed in Poland (-17 percentage points
from 45% in 2007 to 28%), Sweden (-17 points from 56% to 39%), Belgium (-16 points
from 56% to 40%), Hungary (-16 points from 45% to 29%), Latvia (-15 points from
61% to 46%), Malta (-14 points from 34% to 20%), Luxembourg (-13 points from 48%
to 35%) and the Netherlands (-11 points from 66% to 55%). There are only four
Member States where the proportion of respondents reporting that they know anyone
who does undeclared work has increased. They are all in southern Europe: Greece (+7
points from 47% to 54%), Spain (+6 points from 27% to 33%), Cyprus (+4 points from
35% to 39%) and Portugal (+3 points from 25% to 28%). These countries are facing
some of the toughest economic problems in Europe and have exceptionally high rates of
unemployment.
54
No consistent patterns emerge at a country group level 5 0 .
50
Whilst analysis would indicate that likelihood of knowing someone who undertakes undeclared work is much
greater in the Nordic region than in the other regions this is due to an exceptionally high proportion in only one
country - Denmark
55
2. TYPES OF UNDECLARED GOODS AND SERVICES SUPPLIED

Respondents who had carried out any undeclared paid activities, apart from a regular
employment, were asked what undeclared activities they had undertaken in the past
year5 1 .
-
Europeans who have carried out undeclared work are most likely to have
done so in the area of repairs or renovations, followed by gardening work
and cleaning -
Europeans who carry out undeclared work are most likely to mention undertaking repairs
or renovations (19%). Around one in seven Europeans say they have carried out
undeclared gardening work (14%) and a similar proportion cleaning work (13%). Slightly
smaller proportions mention babysitting (12%) and working as waiting staff (11%). Less
than one in ten respondents mentioned carrying out work in any of the other service
sectors. Just under one in seven (15%) said they had carried out undeclared paid activity
that involved a service not itemised on the list shown to them and around half as many
(7%) mentioned undeclared paid activity involving unlisted goods.
Base: Respondents who have carried out undeclared work in the last 12 months = 988
51
ASK Q15a TO Q18 IF YES, CODE 1 IN Q14 OTHERS GO TO Q19
Q15. Which of the following activities have you carried out undeclared in the last 12 months? (SHOW C ARD
READ OUT MULTIPLE ANSWERS POSSIBLE) Babysitting; Cleaning; Ironing clothes; Repairs or renovations;
Gardening; As a waiter or waitress; Tutoring; Help moving house; Assistance for a dependant or elderly
relative; Administrative or IT assistance; Car repairs; Selling food (e.g. farm produce); Selling other goods;
Selling other services; Refusal (SPONTANEOUS); Dont know.
56
It is not possible to look at the national picture in this and the remaining sections within
this chapter because the low incidence of reported undeclared work means that, in most
countries, respondent base sizes are not robust enough to allow valid and reliable
interpretation of the data findings.
At a country group level there are differences. Respondents in Southern Europe are much
less likely than those in the other regions, particularly those in Eastern and Central
Europe, to have carried out undeclared work in the areas of: repairs or renovations (12%
and 26% respectively) and gardening (3% vs. 21%). They are much more likely than
respondents in all the other regions to have carried out undeclared cleaning work (25%)
the most widely mentioned type of undeclared work carried out in Southern Europe .
Respondents in Continental countries are much more likely than those elsewhere to say
they have carried out undeclared work in the area of babysitting (17%) and this activity
is as widely mentioned as repairs or renovations (17%) and gardening (17%) in the
region. Respondents in the Nordic countries are much more likely than those in all other
regions to have carried out undeclared work that involves selling other services (30%)
and it is the most widespread activity undertaken here.
Base: Respondents who have carried out undeclared work in the last 12 mont hs = 988
There
are
also
differences
by
socio-demographic
group
and personal experience
of/attitudes towards undeclared work in terms of the proportion of respondents carrying

out each type of activity, the most notable being:
Repairs or renovations
o
Those aged 55+ (28%), particularly when compared with 15-24 year olds
(10%)
57
Those who left full-time education aged 15 or under (32%), particularly

when compared with those who left aged 20+ (12%)
Manual workers (27%), particularly when compared with managers (4%)
Gardening
o
Those who are retired (21%), particularly when compared with house
persons (6%)
Cleaning
o
Women (25%), compared with men (5%)

when compared with those who left aged 20+ (6%)
House persons (32%) and the unemployed (22%), particularly when

compared with managers (2%) and the self-employed (3%)
People who struggle to pay household bills most of the time (22%),
particularly when compared with those who almost never struggle (10%)
Babysitting
o
15-24 year olds (28%), compared with all other age groups
Students (31%), particularly when compared with the self-employed (3%)

and other (non-managerial) white collar workers (4%)
People who almost never struggle to pay household bills (17%),

particularly when compared with those who struggle most of the time (7%)
Those who say they do not know anyone who carries out undeclared work
(24%), compared with those who do (9%)
Waiter/Waitressing
o
15-24 year olds (20%), particularly when compared with those aged 40-54
(4%) and 55+ (3%)
Students (20%), particularly when compared with the retired (0%)
Selling other services (not included in the list shown to respondents)

o
25-39 year olds (24%) compared with all other age groups (ranging from
10% to 14%)
The self-employed (24%) and other (non-managerial) white collar workers

(22%), particularly when compared with house persons (8%)
58
Those who have bought
goods or services that may have included
undeclared work in the past year (22%), compared with those who have
not (12%)
Base: Respondents who have carried out undeclare d work in the last 12 months = 988
59
3. AMOUNT EARNED THROUGH UNDECLARED WORK

Respondents who had carried out undeclared paid activities in the past year were asked
to estimate how much money they had earned from such activities 5 2 .
- The median annual earnings from any undeclared work carried out in the
past year is 300 euros Just under half (46%) of Europeans who undertake undeclared work estimate that their
annual earnings from such activit y are no more than 500 euros, with a fifth (20%)
reporting earnings in the range of 1-100 euros (20%), just under one in ten (9%)
estimating between 101-200 euros and around one in six (17%) specifying a value in the
range of 201-500 euros. Around one in nine Europeans (11%) estimate annual earnings
in the range of 501-1000 euros and a similar proportion (12%) earnings in excess of
1000 euros. A small minority of respondents were unable to answer the question, with
9% saying dont know and a further 6% saying they dont remember. Around one in
six respondents (16%) refused to say what their annual earnings were.
The median amount earned from undeclared work in the past 12 months is 300 euros.
52
Q15b. APPROXIMATELY how much money have you earned from these undeclared activities in the last 12
months? (WRITE DOWN ONE ANSWER ONLY) (NO DECIMALS IF DONT REMEMBER CODE 99997 IF
REFUSAL C ODE 99998 IF DONT KNOW CODE 99999) _ _ _ _ _ EUROS
60
Analysis at country group level shows that the median annual amount earned from
undeclared work is highest in the Nordic countries (465 euros), compared with a median
of 300 euros in each of the other three regions.
There
are
again differences by socio-demographic
group and personal experience
of/attitudes towards undeclared work in terms of median earnings from undeclared work,
the most notable being:
o
Men (402 euros), compared with women (231 euros)
Those aged 55+ (500 euros) and those aged 40-54 (400 euros),
particularly when compared with 15-24 year olds (200 euros)
Those who finished full-time education aged 15 or under (400 euros),

compared with those who left education aged 16-19 and those who left
aged 20 or more (300 euros in each)
The retired (465 euros) and manual workers (460 euros), particularly
when compared with managers (171 euros)
Those who say they know anyone who carries out undeclared work ( 360
euros), compared with those who do not (200 euros)
Those who have bought
goods or services that may have involved
undeclared work in the past year (400 euros), compared with those who
have not (250 euros)
o
Dependent employees who have been paid any of their income as cash in
the past year (500 euros), compared with dependent employees who have
not (345 euros)
61
62
4. CLIENTS OF UNDECLARE D WORK

Respondents who had undertaken undeclared paid activities in the la st 12 months were
asked who they had undertaken the work for5 3 .
- Europeans who carry out undeclared paid activities are most likely to be
providing goods or services to friends, colleagues or acquaintances Reflecting the findings on the demand side, respondents are most likely to say that they
have carried out undeclared work for friends, colleagues or acquaintances (49%). Around
a quarter (27%) say they have carried out such work for relatives and almost a fifth
(18%) mention neighbours. Three in ten (30%) say they have carried out undeclared
work for other private persons or households. A much smaller proportion, around one in
seven (14%), say they provided undeclared work for firms or businesses.
53
Q16. Would you please indicate for whom you carried out any of these activities? (READ OUT MULTIPLE
ANSWERS POSSIBLE) Friends, colleagues or acquaintances; Relatives; Neighbours; Other private persons or
households; Firms or businesses; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Dont know
63
At a country group level, respondents in the Nordic countries are more likely than those
in any other region to mention that they have carried out undeclared work for friends,
colleagues or acquaintances (60%), particularly when compared with those in Southern
Europe
(34%). Respondents in Southern Europe are notably more likely to have
undertaken work for other private persons or households (41%), particularly when
compared with those in Continental countries (23%); and work for firms or businesses
(21%), particularly when compared with those in Eastern and Central Europe (10%).
The socio-demographic and attitudinal/behavioural groups that show the most notable
tendency to be supplying the different client groups are:
Friends, colleagues or acquaintances:
The retired (62%), managers (58%) and other white collar workers (59%)
Those who know anyone who does undeclared work (51%), compared with those
who do not (39%)
Those who think the risk of undeclared work being detected is small (53%),
compared with those who think the risk is high (43%)
Those who have purchased undeclared goods or services in the past 12 months
(55%), compared with those who have not (44%)
Relatives:
Those who have purchased undeclared goods or services in the past 12 months
(33%), compared with those who have not (22%)
64
Neighbours:
Those aged 55+ (32%), compared with all ot her age groups
The
retired (39%),
particularly when compared with managers (11%), the
unemployed (12%) and students (13%).
Those who do not know anyone who does undeclared work (28%), compared with
those that do (16%)
Other private persons or households:
The self-employed (40%), house persons (37%) and the unemployed (36%)
particularly when compared with the retired (18%)
Those who know anyone who does undeclared work (32%), compared with those
who do not (19%)
Dependent employees who have been paid any of their income in cash in the past
Firms or businesses:
Those aged 15-24 (20%), particularly when compared with those aged 55+ (7%)
Students (21%), particularly when compared with the retired (5%)
Dependent employees who have been paid any of their income as cash in the past
65
66
5. REASONS FOR CARRYING OUT UNDECLARED WORK

Respondents who had undertaken undeclared paid activities in the past year were asked
their reasons for doing these activities undeclared 5 4 .
- Europeans who supply undeclared work are most likely to say that a reason
for doing so is that both parties benefit Half of respondents (50%) who have supplied undeclared work in the past 12 months
say that a reason for doing so was that both parties benefitted from such work. Other
reasons for doing undeclared work are much less widely mentione d. Around one in five
respondents (21%) say that they did undeclared work because they could not find a
regular job and around one in six (16%) that tax and/or social security contributions are
too high. Around one in seven (15%) say that they have no other form of income and a
similar proportion (14%) that undeclared work is common practice in their region or
sector of activity and there is therefore no real alternative. Around one in nine (11%)
mention bureaucracy or red tape for minor or occasional work being too complicated and
one in ten (10%) that the person(s) they were supplying insisted on non-declaration.
Other reasons for doing undeclared work receive mentions from only a very small
minority of respondents.
54
Q17. Among the following, what are your reasons for doing these activities undeclared? (SHOW CARD
READ OUT MULTIPLE ANSWERS POSSIBLE) The person(s) who acquired it insisted on the non -declaration;
Bureaucracy or red tape for a regular economic activity is too complicated; Bureaucracy or red tape for minor
or occasional economic activities is too complicated; You could not find a regular job; You were able to ask for a
higher fee for your work; Both parties benefitted from it; Taxes and/or social security contributions are too
high; Working undeclared is common practice in your region or sector of activity so there is no real alternative;
The State does not do anything for you, so why should you pay taxes; It is difficult to live on social welfare
benefits; You have no other means of income; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Dont know
67
There are again differences between the four country groups. Respondents in both the
Nordic
and Continental countries
benefitting from the

respectively),
undeclared
particularly
are much more likely to mention both parties

work as
a reason for doing it
when compared with those
(65% and 62%
in Southern Europe (26%).
Respondents in the Nordic countries are also more likely than those in other regions to
mention bureaucracy or red tape being too complicated for a minor or occasional
economic activity as a reason (14%), particularly when compared with Continental
countries (4%).
Respondents in Southern Europe are particularly likely to mention the inability to find a
regular job (41%) - the most commonly given reason in this region - and, linked to this,
that they have no other form of income (26%). Respondents in Southern Europe are also
the most likely of the four country groups to mention that undeclared work is a common
practice in their region or work sector so there is no real alternative (21%).
Respondents in Eastern and Central Europe are more likely than those in any other
region to say that a reason for doing undeclared work is the State does not do anything
for you, so why should you pay taxes (15%), particularly when compared with those in
the Nordic countries (2%).
The socio-demographic groups and attitudinal/behavioural groups showing the most

notable tendency to cite each of the main reasons given for doing undeclared work are:
Both parties benefited

o
Those who left full-time education aged 20 or more (56%), particularly

when compared with those who finished their education aged 15 or under
(38%)
68
Other
(non-managerial)
white
collar workers
(60%),
manual workers
(57%) and students (58%), particularly when compared house persons

(25%)
o
Those who know anyone who undertakes

compared with those who do not (38%)
undeclared work
(53%),
Those who think the risk of undeclared work being detected is small
(55%), compared with those who think it is high (43%)
Dependent employees who did not receive any of their income in the last
12 months in cash (60%), compared with those who received part/all of
their income in cash (48%)
Could not find a regular job

o
(16%)
Those who left full-time education aged 15 or under (27%) and aged 1619 (29%), compared with those who finished their education aged 20 or
more (9%)
The unemployed (58%), particularly when compared with managers (8%)

and other white collar workers (5%)
Dependent employees who received part/all of their income in the last 12

months in cash (25%), compared with those who did not (7%)
Taxes and/or social security contributions are too high

o
(7%)
Those who are self-employed (24%), particularly when compared with the
retired (5%) and students (10%)
Those
who
know
anyone
who
undertakes
undeclared work (17%),
No other means of income

o

when compared with those who finished their education aged 20 or more
(7%)
69
House persons (31%) and the unemployed (26%), particularly when

compared with managers (0%) and other white collar workers (3%)
Undeclared work is common in region or work sector so no real choice

o
25-39 year olds (20%), particularly when compared with those aged 15-24
(6%)

when compared with those who finished their education aged 20 or more
(9%)
House
persons
(22%) and the unemployed (20%), particularly when
compared with students (5%) and the retired (7%)
70
71
6. CONSEQUENCES OF CARRYING OUT UNDECLARED WORK

The final section in this chapter looks at the consequences (other than financial
considerations) suppliers of undeclared work experienced, if any, when they were
undertaking these activities.
- Around a fifth say that carrying out undeclared work meant they had no
entitlement to social security and that it meant they were not insured against
accidents Respondents who had carried out undeclared paid activities in the past year were asked
whether, apart from financial considerations, they experienced any consequences when
working undeclared5 5 .
The majority (58%) of respondents who carried out undeclared work in the previous 12
months say that they did not experience or were unaware (i.e. didnt know or none)
of any consequences when undertaking the work. One in five (20%) say that it meant
they had no entitlement to social security and a similar proport ion that it meant they
lacked insurance against accidents (19%). Other consequences harder physical working
conditions than a regular job, a higher risk of job loss and a higher risk of accidents
compared with a regular job are mentioned by less than one in ten respondents.
Base: Respondents who have carried out undeclared work in the last 12 months = 988 56
55
Q18. Apart from financial considerations, did you experience any of the following consequences when
working undeclared? (SHOW CARD READ OUT MULTIPLE ANSWERS POSSIBLE) A higher risk of accidents as
compared to a regular job; Lack of insurance against accidents; Harder physical working conditions as
compared to a regular job; A higher risk of losing your job; No social security entitlements; Other
(SPONTANEOUS); None (SPONTANEOUS); Refusal (SPONTANEOUS); Dont know
72
The results are similar to those reported in 2007, with the most notable difference being
a drop in the proportion of refusals (-7 percentage points)5 7 .
There are differences between the four regions. Respondents in Southern Europe are
much more likely than those in any other region, particularly those in Continental
countries, to mention that they had no social security entitlements as a consequence of
working undeclared (37% compared with 13% respectively). They are also much more
likely than those in other regions to say they lacked insurance against accidents (34%).
They are more likely than respondents in the other regions, particularly those in
Continental countries, to mention experiencing a higher risk of accidents compared with
regular work (11% and 3% respectively) and a higher risk of losing their job (15% vs.
2%). Respondents in Eastern and Central Europe are most likely to mention experiencing
harder physical working conditions than in a regular job (11%), notably higher than the
proportion in Continental countries (4%). Finally, respondents in Continental countries
are much more likely than those in the other regions, particularly Southern Europe, to
say they did not experience (or did not know of) any of these consequences when
working undeclared (72% and 36% respectively).
The most notable increase since 2007 is in the proportion of respondents in Continental
countries
who
do
not
report
any
consequences
(+16 percentage
points) ,
with
respondents in the region less likely than they were in 2007 to say they experienced lack
of insurance against accidents (-4 points), a higher risk of job loss (-4 points) and a
higher risk of accidents (-3 points). There has been a much smaller increase in the
proportion citing no consequences in Eastern and Central Europe (+3 points), with
respondents here now less likely than in 2007 to report that they experienced lack of
insurance against accidents (-6 points) and a higher risk of accidents (-3 points).
57
No social security entitlements was not recorded as a specific response in 2007
73
Respondents in Southern Europe are notably less likely to say they experienced harder
physical working conditions (-5 points) and a little more likely to mention that they
experienced a higher risk of losing their job (+3 points).
There are notable differences between socio-demographic groups, with managers, the
retired, students and those who say they almost never struggle to pay household bills
particularly likely to say that they did not experience any consequences when carrying
out the undeclared work; and the unemployed and house persons particularly likely to
cite consequences.
More than six in ten managers (69%), retired people (65%) and students (63%) say that
they did not experience any consequences when carrying out the undeclared work,
compared with around four in ten among the unemployed (37%) and house persons
(41%). Similarly, around two thirds (64%) of t hose who say they almost never struggle
to pay household bills say that they did not experience any consequences, compared with
less than half of those who struggle almost always or from time to time (both 45%).
Conversely, those who are unemployed are particularly likely, compared with all other
occupation groups, to mention they experienced a higher risk of accidents (12%), a
higher risk of job loss (11%) and harder physical working conditions (10%) and, along
with house persons, are notably more likely than those in other occupations to mention
that a lack of insurance against accidents (26% and 28% respectively) and no social
security entitlements (35% and 36%) were consequences.
Similarly, those who struggle to pay household bills most of the time, particularly when
compared with those who almost never struggle, are much more likely to mention
experiencing a higher risk of accidents (11% and 5% respectively), lack of insurance
against accidents (28% vs. 14%) and a higher risk of losing their job (12% vs. 4%).
In terms of variation between groups with different experiences of and attitudes towards
undeclared work, the most notable relates to dependent employees and whether they
received all or part of their salary in the past year as cash in hand. Those who did receive
cash in hand from their employer are much less likely than those who did not to say
there were no consequences (28% and 70% respectively) and much more likely to
mention experiencing each of the five outcomes.
74
75
III.
ENVELOPE WAGES
The previous chapter examined the general publics involvement in the supply side of
undeclared work. The first two sections of this chapter concentrate on a specific variant
within the supply side of undeclared work envelope (cash in hand) wages. It therefore
focusses on the population sub-group where envelope wages are relevant: those who
work and rely on an employer to pay their income (i.e. excluding the self-employed).
This group is described as dependent employees. The chapter examines how widespread
envelope wages are, whether this form of payment is being used for regular work and/or
for overtime and what share of total income is paid in this manner. The final section of
the chapter looks at unpaid and flexible work among the general public as a whole.
1. SHARE OF EMPLOYEES WHO ARE PAID CASH IN HAND
When a dependent employee receives envelope wages, the employer pays all or part of
their regular salary and/or remuneration for extra work on a cash-in hand basis, without
declaring the amount to the relevant authorities. This could mean:
No salary or only a relatively small salary (e.g. the legal minimum wage) is paid
to the employee in a formal way that would imply the payment of taxes and social
security contributions. Instead of a regular salary, or in addition to it, the
employee receives an envelope wage for an agreed regular amount of work
Contractually agreed hours are paid in a formal way, but additional hours are
remunerated on a cash-in-hand basis, without declaration to tax or social security
institutions
In each case, both parties the employer and the employee may profit. The employer
avoids paying social security contributions for the salary of the employee . Employees in
turn usually receive higher salaries than the net salaries they would receive if they were
formally paid. Although in some instances employees may have no choice they either
accept the envelope wages or they do not get the job.
Respondents who fell into the category of dependent employees were asked if their
employer had paid any of their income in the last 12 months in cash and without
declaring it to tax or social security authorities 5 8 .
58
ASK Q10 TO Q13 IF DEPENDENT EMPLOYEES CODE 10 TO 18 IN D15a OTHERS GO TO Q14
Q10. Sometimes employers prefer to pay all or part of the regular salary or the remuneration (for extra work,
overtime hours or the part above a legal minimum) in cash and without declaring it to tax or social security
authorities. Has your employer paid you any of your income in the last 12 months in this way? (ONE ANSWER
ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS WILL REMAIN ANONYMOUS) Yes; No; Refusal
76
The vast majority of dependent employees say they have not received any part of their
salary as envelope wages within the past year (93%). A very small minority (3%) say
that they did receive all or part of their remuneration in c ash. Levels of respondent
refusal and inability to answer the question are low (2% in each case).
Base: Respondents who are dependent employees = 11 ,066
Compared with the results from 2007, t here has been a small drop in the proportion of
dependent employees who say they have received all or part of their salary as envelope
wages within the past 12 months (-2 percentage points from 5% to 3%). There has been
a slightly larger increase in the proportion who say they did not receive any of their
remuneration as cash in hand (+4 points from 89% to 93%) because there have also
been small drops in the proportions who were not able to answer or refused to answer
the question (-1 point from 3% to 2% in each case).
There is national variation. Dependent employees in Latvia are particularly likely to say
they received all or some of their remuneration in the form of envelope wages (11%),
followed by those in Croatia (8%), Greece, Slovakia and Romania (7% in each) and
Lithuania, Bulgaria and Hungary (6% in each). Countries where dependent employees
are least likely to say they have received envelope wages are Germany, Finland, France
and Sweden (1% in each) and Malta (0%).
77
All countries within the Central and Eastern Europe region have a proportion of
dependent employees who receive envelope wages that is above the EU average. In
contrast, the Nordic countries all have proportions below the European average. In
Continental countries, only Belgium (4%) reports a share that is above the EU average
and in Southern Europe only Greece (7%) and Spain (5%) report higher than average
shares.
It is worth noting that Romania has an exceptionally high proportion of dependent
employees who were unable to answer the question (16%) and Hungary, Italy and
Austria have a notably high levels of refusals (8%, 6% and 7% respectively).
78
In the majority of countries the proportion of dependent employees who receive

envelope wages is broadly similar to the level reported in 2007. The most notable
increase is in Greece (+4 percentage points). The most marked decreases, and where
there are notable increases in the proportion who say they have not received envelope
wages in the past year are in:
Romania: received envelope wages (-16 points); did not (+27 points)
Bulgaria: received envelope wages (-8 points); did not (+14 points)
Latvia: received envelope wages (-6 points); did not (+5 points)
Poland: received envelope wages (-6 points); did not (+6 points)
Lithuania: received envelope wages (-5 points); did not (+4 points)
Italy: received envelope wages (-5 points); did not (+11 points)
79
80
The socio-demographic and attitudinal/behavioural groups showing the most notable

tendency to have received envelope wages from their employer are:
15-24 year olds (5%), particularly when compared with those aged 40-54 (2%)
and 55+ (1%)
Those who know anyone who carries out undeclared work (5%), c ompared with
Those who have bought goods or services that might have involved undeclared
work in the past year (7%), compared with those who have not (2%)
Those who have carried out undeclared work (22%), compared with those who
have not (2%)
Base: Respondents who are dependent employees = 11,066
81
Dependent employees who receive envelope wages are more likely than those who have
not been paid any of their remuneration by their employer as cash in hand to be working
for smaller sized organisations. More than half (56%) of dependent employees who have
been paid envelope wages are employed in organisations with less than twenty people,
compared with three in ten (30%) of those who have not. Around one in six dependent
employees who have been paid envelope wages (17%) work in organisations of 1-4
people, a similar proportion (18%) for an organisation with 5-9 employees and a fifth
(21%) for an employer with 10-19 staff. These proportions compare with 9%, 10% and
11% respectively among those who have not been paid envelope wages.
Conversely, only one in seven employees who have been paid envelope wages work for
organisations of 100 or more employees (14%), with only 7% employed by companies
with 500 or more staff, compared with four in ten (39%) and a quarter (24%)
respectively among those who have not been paid envelope wages.
Dependent employees who had received income in the last year as cash, without it being
declared to the tax or social security authorities, were asked if this was for regular work,
overtime or both5 9 . Just under two fifths (37%) say the envelope wages they received
was remuneration for regular work, around three in ten (31%) that it was payment for
overtime or extra work and a quarter (25%) that it was for both regular and overtime
work. Compared with the results from the 2007 survey, there has been a notable drop in
the proportion who say they received envelope wages as payment for both regular and
overtime work (-11 percentage points from 36% to 25%).
59
ASK Q11 AND Q12 IF YES, CODE 1 IN Q10 OTHERS GO TO Q13

Q11. Was this income part of the remuneration for your regular work, was it payment for overtime hours or
was it both? (ONE ANSWER ONLY) Part of the remuneration of the regular work; Overtime, extra work; Both
regular and overtime work; Refusal (SPONTANEOUS); Dont know
82
2. PROPORTION OF GROSS ANNUAL INCOME PAID CASH IN HAND

Dependent employees who had received any of their income in the past year in cash,
without it being declared to the relevant authorities, were asked to estimate the
proportion of their gross annual income in their main job that was paid in this way 6 0 .
- Dependent employees paid envelope wages received, on average, just over a
third of their total annual remuneration in cash Recipients of envelope wages are most likely to say that less than 25% of their gross
yearly income in their main job was paid in this way (28%). One in ten (10%) report that
the cash payments accounted for 25-49% of their gross annual income, with slightly
smaller proportions saying envelope wages amounted to 50-74% (8%) and 75-100%
(9%) of their total annual income. Around one in six (16%) refused to provide an
estimate. A similar proportion (16%) said that they didnt know with a further one in
eight (12%) unable to remember.
Base: Respondents who have received all or part of their salary in cash and not declared it in the
last 12 months = 316
60
Q12. Approximately which percentage of your gross yearly income in your main job did you get this way?
(WRITE DOWN ONE ANSWER ONLY) (NO DECIMALS IF DONT REMEMBER C ODE 997 - IF "REFUSAL"
C ODE '998' - IF "DONT KNOW" C ODE '999') _ _ _%
83
Compared with the results from the 2007 survey there has been a notable drop in the
proportion who say that envelope wages accounted for 75% or more of the gross yearly
income from their main job (-9 percentage points from 18% to 9%). There has been a
small increase in the proportion who refused to give an answer (+5 points). The large
differences between 2007 and 2013 in the proportions saying they dont know and
dont remember are due to changes in the way responses were recorded by the
interviewer6 1 .
Among recipients of envelope wages t he average proportion of gross yearly income from
the main job received in this form is 36%. Compared with the results from 2007, and
reflecting the drop in the proportion who say that envelope wages accounted for more
than 75% of their salary, there has been a notable decrease in the average proportion of
gross annual income received as envelope wages (-7 percentage points from 43% in
2007).
It is not possible to look at the national picture in this section because the low incidence
of reported envelope wages means that, in most countries, respondent base sizes are not
robust enough to allow valid and reliable interpretation of the data findings.
There are differences between the four country groups. Recipients of envelope wages in
Southern Europe were given, on average, more than two thirds (69%) of their total
remuneration in the form of cash. This is an exceptionally high proportion relative to the
other regions. In Eastern and Central Europe the average is less than a third (29%), in
Continental countries it is less than a fifth (17%) and in the Nordic countries it is less
than a tenth (7%) of total annual remuneration.
61
In this survey there was an option to record dont remember but in 2007 there was not. C ombining the
proportion who say they dont know with those who say they dont remember shows 2013 findings to be in
line with those from 2007
84
Among recipients of envelope wages the socio-demographic and attitudinal/behavioural

groups reporting a notably larger share of their annual remuneration paid in this way
are:
Women who report that envelope wages accounted for 45% of their total annual
remuneration, compared with men who report that envelope wages accounted for
29%
Those who left full-time education aged 15 or under (69%), particularly when
compared with those who finished aged 20 or more (18%)
Manual workers (41%), particularly when compared with other (non-managerial)

white collar workers (24%)
Those who know anyone who carries out undeclared work (40%), compared with
85
3. UNPAID AND FLEXIBLE WORK

This chapter concludes with an examination of unpaid and flexible work among the
general public as a whole.
Respondents were asked to say whether any of the following applied to them: their
salary was variable, with a substantial part results-based; they were employed but with
no formal written contract ; or they worked unpaid (part or full-time) for a partner or
family business 6 2 . The first two options variable salary and no formal written contract
were asked only of dependent employees.
- One in twenty Europeans are on a variable salary, with a substantial part
based on results One in twenty Europeans (5%) are on a variable salary, with a substantial part based on
results; one in fifty (2%) are employed without a formal written contract ; and a similar
proportion (2%) work unpaid (either full or part time) for a partner or family business.
Among dependent employees, one in twenty-five (4%) are employed without a formal
written contract; around one in nine (11%) are paid a variable salary, with a substantial
part based on results; and 1% work unpaid for a partner or family business.
62
Q19. Does the following apply to you? (READ OUT MULTIPLE ANSWERS POSSIBLE) (ONLY IF DEPENDENT
EMPLOYEE) You are employed WITHOUT a formal written contract, (ONLY IF DEPENDENT EMPLOYEE) Your
salary is variable, with a substantial part based on results, You work unpaid (either part or full-time) for a
partner or family business, Other (SPONTANEOUS), Refusal (SPONTANEOUS), Dont know
86
There is national variation. Respondents in Cyprus (13%), Malta and Portugal (9% in
each) and Ireland (5%) are particularly likely to say that they are employed without a
formal written contract. There are three countries where less than 1% of dependent
employees reported that they are without a formal written contract: Bulgaria, the Czech
Republic and Slovenia, with Slovakia reporting no dependent employees (all 0%).
Countries where respondents are particularly likely to say that their salary is variable,
with a substantial part based on results, are Slovakia (13%), Estonia and Latvia (10% in
each), the Czech Republic (9%) and Lithuania and Hungary (8% in each). Dependent
employees are least likely to be on variable salaries in Greece (1%) and Spa in, Malta and
the Netherlands (2% in each).
There is less widespread national variation in the proportion who work unpaid (part or
full-time) for a partner or family business, with the highest proportions in the
Netherlands and Poland (6% in each), followed by Denmark and Lithuania (4% in each).
87
88

tendency to cite each of the employment circumstances are :
Employed without a formal written contract

o
Manual workers (6%), compared with managers

managerial) white collar workers (both 3%)
and
other
(non-

Salary variable, with a substantial part based on results

o
(1%)

(2%)

Work unpaid (full or part -time) for a partner or family business

o
The self-employed (6%), particularly when c ompared with managers,

other white collar workers and manual workers (1% each)
who have not (2%)
In terms of the respondents who received envelope wages, 24% (vs. 11% who do not
receive envelope wages) are on a variable salary where a substantial part is based on
results and 21% (vs. 4% who do not receive envelope wages) are without a formal
contract at all. When looking at the three statements, it is clear that they are more
applicable to those who receive envelope wages compared to those who do not. None of
the statements were applicable to only 49% of respondents who receive envelope wages
compared to more than eight in 10 (83%) of those who do not.
89
90
IV.
UNDECLARED WORK PERCEPTIONS AND ACCEPTANCE
Previous chapters examined the general publics involvement in the demand and supply
side of undeclared work and the prevalence of envelope wages among dependent
employees. The final chapter looks at Europeans general perceptions of undeclared
work. It examines opinions on the level of risk of being detected, awareness of sanctions
imposed by authorities and reasons why people may undertake such work. It concludes
with a section looking at how acceptable the general public think undeclared work is,
along with various evasion scenarios.
1. PERCEIVED LEVEL OF RISK
The interviewer explained that people who work without declaring income risk tax or
social security institutions finding out and issuing supplementary tax bills and possibly
fines. Respondents were then asked what they thought the level of risk of being detected
was in their c ountry 6 3 .
- Just over half of all Europeans think that people who carry out undeclared
work are at a small risk of being detected. Just over one in three think the risk
of being detected is high Just over half (53%) of respondents think that people who carry out undeclared work are
at a small risk of being detected by the relevant authorities, with most (38%) saying the
risk is fairly small rather than very small (15%). Just over one in three (36%) think
the risk of being detected is high, with most saying the risk is fairly high (29%) rather
than very high (7%). Around one in ten (9%) say they do not know what the level of
risk of being detected is.
63
Q3. People who work without declaring the income risk that tax or social security institutions find out and
issue supplementary tax bills and perhaps fines. How would you describe the risk of being detected in (OUR
C OUNTRY)? (READ OUT - ONE ANSWER ONLY) Very high; Fairly high; Fairly small; Very small; Refusal
91
These findings are very similar to those reported in 2007, although there has been a
small increase in the proportion of respondents who think that people who work without
declaring their income have a high risk of being detected (+3 percentage points) , driven
by an increase in the proportion who say the risk is fairly high (+3 points).
There is national variation. Countries where respondents are most likely to say that the
risk of being detected is high are Lithuania (49%), the UK (48%), Ireland and Portugal
(47% in each) and Estonia (44%). In each of these countries, apart from Estonia, at
least one in ten respondents think that the risk is very high 6 4 .
In 18 countries the majority think that people doing undeclared work have only a small
risk of being detected. This view is most widespread in Sweden (76%), Slovenia (74%),
the Netherlands (69%), Cyprus (67%), Finland and the Czech Republic (66% in each)
and Denmark (64%). Slovenia and Cyprus have the highest proportions of any country
thinking the risk of detection is very small (38% and 33% respectively). Other
countries where a notably high proportion think the risk is very small are Spain (26%),
Greece and Latvia (22%), Italy (21%) and Bulgaria (20%).
Countries where respondents are particularly likely to say they dont know what the
risk of being detected is are Poland (15%), Romania (19%), Bulgaria (20%) and Malta
(22%).
64
Lithuania 10%, the UK 10%, Ireland 13%, Portugal 12%, Estonia 6%
92
In most countries there has been a drop since 2007 in the proportion of respondents
thinking that there is only a small risk of being detected. This is most notable in Denmark
(-17 percentage points), the Netherlands (-10 points), Malta, Slovakia and Sweden (-8
points in each) and France (-7 points). A few countries show an increase in the
proportion thinking the risk of being detected is small, with the most notable shifts in
Cyprus (+10 points), and Portugal and Romania (+8 points in each).
93
94
The socio-demographic showing the most notable tendency to think that the risk of
someone being detected for carrying out undeclared work is small are:
o
Managers (62%), particularly when compared with house persons (47%)
Those who almost never struggle to pay household bills (57%), compared
with those who struggle most of the time and those who struggle form
time to time (49% in each)
The findings show that those with exposure of undeclared work tend to perceive there is
less risk in doing undeclared work than those who have no exposure. Thus those groups
with a notable tendency to say the risk is small are:
o
Those
who
know
anyone
who
undertakes
undeclared work (67%),

o
Those who have paid for goods or services that might have involved
undeclared work in the past year (69%), compared with those who have
not (53%)
who have not (53%)
95
2. EXPECTED SANCTIONS
Respondents were asked what punishment, if any, they imagined someone would receive
if the authorities discovered that they were receiving an income from work that was not
being declared to tax or social security authorities 6 5 .
- The majority of Europeans think that if someone was discovered to be carrying
out undeclared work they would be forced to pay the normal tax and social
security contributions along with a fine The majority of respondents (56%) say that if someone was discovered to be rec eiving
income from work which was not declared to the relevant authorities the sanction would
be the normal tax and social security contributions, plus a fine. A fifth (21%) think that
the punishment would be to pay the normal tax and social security contributions. Only a
small minority (6%) imagine that the person would be sent to prison. Around one in
eight respondents (12%) say they dont know what sanction would be imposed.
65
Q2. What sanction, if any, do you imagine someone would receive if the authorities find out that they
receive an income from work which was not declared to tax or social security authorities? (ONE ANSWER
ONLY) Normal tax or social security contributions due; Normal tax or social security contributions due, plus a
fine; Prison; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Dont know
96
The national picture shows widespread variation in opinions about sanctions that would
be imposed by authorities. The proportions thinking that normal tax and social security
contributions would be due, along with a fine, range from a high of 77% to a low of 24%.
It is the view of the majority in 18 Member States. Countries where respondents are
particularly
likely to think that this is the sanction that would be imposed are
Denmark (77%),
Sweden
(70%),
Germany
(68%),
Austria
(67%),
France
and
Cyprus (both 65%) and Luxembourg (64%). Countries least likely to think that normal
tax and social security contributions, along with a fine would be imposed are Portugal
(45%), Lithuania (41%), Slovenia (39%), Romania (38%), Latvia (35%), Croatia (34%)
and Poland (24%).
The requirement to pay normal tax and social security contributions, plus a fine is the
sanction that respondents are most likely to think authorities would impose in 25
Member States. The two exceptions are Poland and Latvia where respondents are more
likely
to
think that
authorities
would impose
only normal tax or social security
contributions that were due: around four in ten respondents in Poland (41%) and a
slightly lower proportion in Lithuania (39%) and Latvia (37%) think this would be the
most likely sanction. In Croatia opinion is evenly divided between the two different
sanctions (34% mentioning each). Other countries where respondents are particularly
likely to think that the sanction imposed would be normal tax and social security
payments only include Estonia (33%), Belgium (29%) and the Netherlands and Portugal
(28% in each).
Countries where respondents are most likely to think that the punishment would be
prison are the UK (14%) and Cyprus (12%), whilst those where they are least likely to
think this would be the sanction are Estonia, Lithuania and Poland (1% in each) and the
Netherlands (2%).
Countries with a particularly high proportion of respondents not knowing what sanction
would be imposed include Bulgaria (25%), Romania (23%), Poland (21%), Spain (19%)
and Malta (18%).
97

tendency to cite each sanction are:
Normal tax or social security contributions due, plus a fine:

o

(52%)
Managers (64%), particularly when compared with the unemployed (47%)

and house persons (48%)
Those who almost never struggle to pay household bills (59%), particularly
when compared with those who almost always struggle (49%)
Dependent employees who have not received part/all of their income in

cash in the last 12 months in cash (61%), compared with those who have
(46%)
98
Those who have not carried out undeclared work (57%), compared with
those who have (49%)
Normal tax or social security contributions, plus a fine:

o
Dependent employees who have received part/all of their income in cash in

the last 12 months in cash (29%), compared with those who have (21%)
99
3. ASSUMED REASONS FOR DOING UNDECLARED WORK

Respondents were asked what, in their opinion, are the reasons why people do
undeclared work, with the first and second answers that they gave recorded 6 6 .
- Europeans are most likely to think that undeclared work is carried out because
salaries in the regular market are too low Just over a third (35%) of respondents think that a reason for doing undeclared work is
because salaries in the regular business market are too low. Three in ten (29%) mention
lack of regular jobs on the labour market as a reason, a quarter (26%) mention
taxes/and or soc ial security contributions being too high and a fifth (21%) say that
authorities lack control. Around one in seven respondents mention sanctions being too
weak (14%), that it is difficult to live on social welfare benefits (14%) and that there is
no real alternative in certain sectors or regions (13%) as reasons. All other reasons are
mentioned by less than one in ten respondents.
66
Q4a. What are in your opinion the reasons for doing undeclared work? Firstly?
Q4b. And secondly? (SHOW CARD ONE ANSWER PER COLUMN) Bureaucracy or red tape for a regular
economic activity is too complicated; Bureaucracy or red tape for minor or occasional economic activities is too
complicated; Lack of control by authorities; Sanctions are too weak; In certain sectors or regions there is no
real alternative; Salaries in the regular businesses are too low; Lack of regular jobs on the labour market; The
State does not do anything for the people, so why should they pay taxes; Nobody would b uy these goods or
services at normal market prices; Taxes and/or social security contributions are too high; It is difficult to live on
social welfare benefits; Other (SPONTANEOUS); Refusal (SPONTANEOUS); Dont know
100
While the three most commonly given reasons for doing undeclared work are the same in
2013 and 2007, the proportion of respondents citing the lack of regular jobs on the
labour market
as a possible reason for doing undeclared work has increased (+5
percentage points), perhaps reflecting the economic environment, while the proportions
citing low salaries in regular businesses and taxes and/or social security contributions
being too high have both decreased (each by -6 points).
Countries where respondents are particularly likely to mention that a reason for doing
undeclared work is that salaries are too low in the regular businesses are Latvia (60%)
and Estonia (55%) where it is a view held by the majority followed by France (46%),
Germany (45%) and Austria and the UK (43% in each). It is the most widely mentioned
reason in ten Member States. Countries where respondents are least likely to think
undeclared work is done because salaries in the regular businesses are too low are
Denmark (17%), Greece (19%), Italy (22%), Spain (23%) and Sweden (24%).
Countries with the highest proportion of respondents mentioning lack of regular jobs on
the labour market and where this is mentioned more than any other reason - are
Croatia (61%), Slovenia (60%), Poland (48%), Spain (45%), Slovakia (42%), Romania
(39%) Bulgaria (38%) and Ireland (36%). Lack of regular jobs is least likely to be
perceived as a reason for doing undeclared work in Malta (11%), Denmark (14%) and
Cyprus (15%).
Taxes and/or social security contributions being too high is the most common reason
given by respondents in Lithuania (42%), Belgium (40%), Hungary (37%), Portugal
(36%), Denmark and Estonia (both 35%). It is least likely to be mentioned in Ireland
(11%), Bulgaria, Cyprus and Croatia (14% in each) and the Czech Republic and Slovenia
(16% in each).
Lack of control by authorities is most widely mentioned and is the most common reason
given by respondents in Cyprus (56%), Greece (44%) and Malta (37%). It is least likely
to be cited as a reason for doing undeclared work in Latvia (7%) and Estonia and Poland
(11% in each).
101
102
The differences in opinion on why people carry out undeclared work between sociodemographic and attitudinal/behavioural groups tend to be small. Those showing the
most notable tendency to cite each of the reasons are:
Salaries are too low in the regular businesses

o
particularly
when
compared
with
the
self-
The unemployed (37%), particularly when compared with managers (22%)

o
(41%),
Lack of regular jobs on the labour market

o
Manual workers
employed (27%)
The self-employed
unemployed (20%)
(32%),
particularly
when
compared
with
the
Lack of control by authorities

o
Those who think the risk of being detected is small (26%), compared with
those who think the risk is high (18%)
103
4. ACCEPTABILITY OF UNDECLARED WORK

The last section of this chapter looks at how acceptable the general public think
undeclared work is, along with various evasion scenarios.
Respondents were asked to rate how acceptable they felt various behaviours relating to
fraudulent activity were, using a 10 point scale where 1 equates to absolutely
unacceptable and 10 means absolutely acceptable 6 7 . At the analysis st age the 10
point scale was condensed into three groups: a respondent rating of 1-4 was allocated
into the group Unacceptable; a rating of 5-6 into the group Fairly acceptable and a
rating of 7-10 classified as Acceptable.
At least two-thirds of Europeans consider all listed evasion behaviours to be
unacceptable-
For each of the evasion scenarios described, the majority of respondents think the
behaviour is unacceptable. Respondents are most likely to think that someone receiving
welfare payments without entitlement is unacceptable (90%), with a slightly smaller
proportion (87%) saying that a firm hired by another firm for work and does not report
its activity to the relevant authorities is unacceptable. More than three quarters of
respondents think that all but one of the other evasion scenarios are unacceptable,
with two thirds (67%) thinking it unacceptable for a private person, hired for work by a
private household, not to report the payment received to the relevant authorities. This is
the only scenario where more than one in t en respondents (11%) say the behaviour
illustrated is acceptable, i.e. gave it a score of 7-10 on the rating scale.
67
Q20. Now I would like to know how you assess various behaviours. For each of them, please tell me to what
extent you find it acceptable or not. Please use the following scale: 1 means that you find it absolutely
acceptable and 10 means that you find it absolutely unacceptable. (SHOW C ARD WITH SCALE ONE
ANSWER PER LINE) (READ OUT) Someone receives welfare payments without entitlement: Someone uses
public transport without a valid ticket; A private person is hired by a private household for work and he or she
does not report the payment received in return to tax or social security institutions although it should be
reported; A firm is hired by a private household for work and it does not report the payment received in return
to tax or social security institutions; A firm is hired by another firm for work and it does not report its activity to
tax or social security institutions; A firm hires a private person and all or a part of the salary paid to him or her
is not officially registered; Someone evades taxes by not or only partially declaring income
104
Since 2007 there have been small increases in the proportions of respondents thinking
each evasion scenario is unacceptable, with the most notable in relation to: someone
evading taxes by not or only partially declaring income (+4 percentage points from 79%
to 83%) and a private person, hired for work by a private household, not reporting the
payment received to the relevant authorities (+4 points from 63% to 67%).
An analysis of the findings by country across the seven practic es shows some strong
patterns by individual country and country grouping. Respondents in Cyprus are the least
tolerant of the practices among the 28 countries, followed by the three Nordic countries,
and three in Southern Europe Greece, Malta and Spain. The most tolerant views, in
contrast, are found in several of the countries in Eastern and Central Europe, with
respondents in Latvia the most likely to view each of the seven practices as acceptable,
and those in Lithuania, the Czech Republic, Slovakia, Poland and Estonia also having
relatively tolerant views. The remaining countries, including all of the Continental
countries, fall between these two extremes.
There are also some notable patterns by country in terms of how attitudes towards these
evasion practices have changed since the last survey was conducted in 2007. Whilst, as
noted above, there has been a slight hardening of attitudes overall at the EU level, this
trend is particularly notable in Austria, and, though to a somewhat lesser extent, in Italy,
Denmark, Romania, Bulgaria and Portugal. Meanwhile the reverse is true with attitudes
softening somewhat since 2007 most markedly in Latvia, but also in Malta and
Slovakia, and, to a lesser extent, Lithuania.
The differences in attitudes by country for each of the individual practices are described
in further detail below.
105
There is national variation. It is the majority view among respondents in all countries
that it is unacceptable for someone to receive welfare payments without entitlement.
Those countries where respondents are most likely to say it is an unacceptable practice
are Cyprus (98%), Sweden and Denmark (96%) and the Netherlands (95%).
There are
only two countries where less than eight in ten respondents think it is unacc eptable
practice and these are the two countries where respondents are most likely to say it is an
acceptable practice: Lithuania (unacceptable:78%; acceptable:8%), Latvia (67% and
9% respectively).
106
In most countries the results are broadly similar to the findings reported in 2007. The
largest increases in the proportion of respondents thinking that it is unacceptable for
someone to receive welfare benefits without entitlement can be found in Austria (+9
percentage
points), Romania (+8 points), Portugal and Hungary (+7 points in each) and
Spain (+6 points). The largest decrease is observed in Malta (-5 points)6 8 .
In all Member States, and in Croatia, the majority of respondents also think that it is
unacceptable for a firm hired by another firm to not report this work activity to the
relevant authorities. Consistent with the findings on the acceptability of a firm hired by a
private person not reporting its activity, the view that it is not accepta ble for a firm hired
by another firm to do so is most widespread in Cyprus (97%), Sweden (96%), Finland
(94%), and Greece and Denmark (93% in each), together, in this case, with Germany
(93%). There are five countries where less than eight in ten respondents think it
unacceptable and where notably high proportions think it acceptable that a firm
working for another firm does not report its activity: Lithuania (unacceptable: 75%;
acceptable: 7%), Poland (74% and 6% respectively), Slovakia (73% vs. 6%), the Czech
Republic (72% vs. 7%) and Latvia (66% vs. 11%). Other countries with a notably high
proportion thinking this practice acceptable are Ireland (6%) and Hungary (5%).
68
The table displaying all of the country level evolutions can be found at the end of this section
107
Compared with the findings in 2007, the most notable increases in the proportion holding
the view that it is unacceptable for a firm hired by another firm to withold its activity
from the relevant authorities are in Austria (+8 percentage points), Italy and Portugal
(+7 points in each) and Spain and Bulgaria
(+6 points in each). The most marked
decreases in the proportion holding such a view are in Malta ( -7 points) and Latvia (-5
points)6 9 .
69
108
The majority of respondents in all countries also think that a firm that hires a private
person and does not officially register all or part of his or her salary is unacceptable
practice. Again there are consistent patterns, with those countries where respondents are
most likely to hold this opinion being Sweden (95%), Cyprus (94%), Finland (92%),
Greece and Denmark (91% in each) and Germany (90%). There are two countries where
less than seven in ten respondents perceive it to be unacceptable practice and where a
notably high proportion think it acceptable: the Czech Republic (unacceptable: 66%;
acceptable: 11%) and Latvia (57% and 16% respectively).
Compared with the 2007 results, the most notable increases in the proportion of
respondents thinking that it is unacceptable for a firm that hires a private person to not
officially register all or part of his or her salary are in Denmark and Austria (+10
percentage points in each), Bulgaria (+9 points) and Italy (+8 points). The most marked
decreases in the proportion thinking it unacceptable are in Malta (-6 points) and Latvia
(-5 points)7 0 .
70
109
In all Member States, and in Croatia, the majority of respondents think that a firm hired
by a private household for work that does not report the payment received to the
relevant authorities is unacceptable practice. This view is most widespread in Cyprus
and Sweden (94% in each), Finland (93%), Greece (92%) and Denmark (91%). There
are four countries where less than seven in ten respondents think it unacceptable and
where notably high proportions of respondents say it is acceptable for a firm to do this:
the Czech Republic (unacceptable :68%; acceptable: 10%), Lithuania (67% and 11%
respectively), Slovakia (63% vs. 10%) and Latvia (53% vs. 18%). Poland and Estonia
also have a
respectively).
high
proportion
thinking
this
behaviour
acceptable
(8%
and
7%
Countries showing the most notable increases since 2007 in the proportion thinking that
it is unacceptable for a firm hired by a private household to withhold the payment
details from the relevant authorities are Austria (+10 percentage points), Denmark (+8
points) and Bulgaria, Italy and Portugal (+7 points in each). There have been notable
110
drops in the proportion thinking it an unacceptable practice in Latvia (-10 points),

Slovakia (-8 points) and Luxembourg and Malta (-7 points in each).
The view that it is unacceptable for someone to evade taxes by not or only partially
declaring income is held by the majority within all countries. Once again there are
consistent patterns, with particularly high proportions thinking this is unacceptable
practice in Cyprus (96%), Sweden (94%), Finland (93%) and Denmark (91%), along
with Spain (also 91%) and Malta (90%). The only three countries where less than seven
in ten respondents perceive this to be unacceptable practice and where a notably high
proportion
think
it
acceptable
are:
the
Czech
Republic
(unacceptable:
69%;
acceptable: 9%), Slovakia (68% and 10% respectively) and Latvia (53% vs. 19%).
Other countries with a particularly high proportion of respondents thinking it acceptable
practice are Lithuania and Hungary (9% in each) and Estonia and Poland (7%) in each 7 1 .

71
111
Since 2007 there have been notable increases in the proportion of respondents thinking
that someone evading t ax by not or only partially declaring income is unacceptable in
Austria (+15 percentage points), Denmark and Italy (+12 points in each), Bulgaria (+10
points), Portugal (+9 points) and Spain and Romania (+7 points in each). The largest
declines are in Slovakia (-8 points) and Slovenia and Latvia (-6 points in each).
Someone using public transport without a valid ticket is also perceived to be an

unacceptable practice by the majority of respondents in all countries. Again, the
countries most likely to think it is an unacceptable practice are Cyprus (92%), Denmark
(89%), and Sweden and the Netherlands (84% in each), together, in this case, with
Malta (87%). There are four countries where less than seven in ten respondents think it
is an unacceptable practice for someone to use public transport without a valid ticket
and
where
the
view
that
it
is
acceptable
is
most
widespread:
Luxembourg
(unacceptable: 67%; acceptable: 13%), France (67% and 10% respectively), Latvia
(56% and 18%) and Croatia (69% and 12%). The only other countries where at least
one in ten respondents think this practice is acceptable are Estonia (11%) and Lithuania
(10%).
112
Compared with the results from 2007, the most notable increases in the proportion of
respondents thinking that it is unacceptable for someone to use public transport without
a valid ticket can be seen in Austria (+12 percentage points), Spain and Ireland (+11
points in each), Romania (+9 points) and Italy (+8 points). There have been notable
decreases in the proportion thinking it an unacceptable practice in Latvia ( -14 points),
Luxembourg (-10 points) and Greece and Estonia (-8 points in each).
There is greater national variation in Europeans views on the acceptability of a private
person, hired by a private household for work, not to report the payment to the relevant
authorities. Indeed this practice, compared with the other six evasion scenarios
presented to respondents, shows the greatest national variation. In 22 Member States,
and in Croatia, the majority of respondents think that this practice is unacceptable with
the strongest views in Greece (82%), Cyprus and Malta (81% in each), Italy (78%), the
UK (77%) and Finland (76%). The exceptions, where only a minority think that it is
unacceptable, and where notably high proportions of respondents say it is acceptable
113
for someone to do this, are: the Czech Republic (unacceptable: 49%; acceptable:
22%), Lithuania (40% and 35% respectively), the Netherlands (39% and 27%), Estonia
(38% and 36%) and Latvia (33% and 38%). Other countries with a notably high
proportion thinking this practice is acceptable are Bulgaria and Slovakia (18% in each),
Slovenia and Luxembourg (17% in each), and Croatia (16%).
Compared with the findings in 2007, the most notable increases in the proportion of
respondents thinking that it is unacceptable for someone to be hired by a private
household and not report the payment received can be observed in Austria (+13
percentage points), Italy (+12 points), Romania and Denmark (+11 points in each),
Ireland and Hungary (+9 points in each) and Belgium (+8 points). The most marked
decreases in the proportion thinking it an unacceptable practic e can be found in Finland
and Slovakia (-7 points in each) Slovenia, Estonia and Latvia (-6 points in each).
114
115

tendency to cite each practice as unacceptable are:
Someone receives welfare payments without entitlement :

o

cash in the last 12 months (92%), compared with those who have (79%)
A firm is hired by another firm for work and it does not report its activity to the
relevant authorities:
o
Managers (90%), particularly when compared with students (81%)

cash in the last 12 months in cash (89%), compared with those who have
(78%)
A firm hires a private person and all or a part of the salary paid to him/her is not
officially registered:
o
Those aged 55 or more (88%), particularly when compared with 15-24

year olds (77%)
The retired (88%) and managers (87%), particularly when compared with
students (77%)
Those who have not bought goods or services which might have involved
undeclared work (86%), compared with those who have (76%)

116
117
Regarding the final four items, the behaviour groups that display the largest differences
in the number of people who think that the following practices are unacceptable are:
Someone uses public transport without a valid ticket :

o
Those aged 55 or more (85%), when compared with 15-24 year olds
(67%)
The retired (85%), particularly when compared with students (66%)
when compared with those who struggle most of the time (70%)
A private person is hired by a private household and he/she does not report the
payment received to the relevant authorities even though it should be reported :
o
Those aged 55 or more (71%), particularly when compared with 15-24

year olds (61%)
The retired (71%), house persons (70%) and the self-employed (70%),
particularly when compared with students (60%) and the unemployed
(61%)
Those who do not know anyone who carries out undeclared work (73%),
compared with those who know someone (56%)
Those who have not paid for goods or services that might have involved

A firm is hired by a private household and it does not report the payment received
to the relevant authorities:
o
Those aged 55 or more (86%) in comparison with 15-24 year olds (78%)
Managers and the retired (86% in each), particularly when compared with
students (77%)
Those who have not bought goods or services that may have involved

118
Someone evades taxes by not or only partially declaring incom e:

o
Those aged 55 or more (87%) particularly when compared with 15-24 year
olds (78%)
The retired (87%) and managers (86%), particularly when compared with
students or house persons (78% in each)
when compared with those who struggle most of the time (77%)
Those who do not know anyone who carries out undeclared work (86%),
compared with those who know someone (78%)
Those who have not bought goods or services that might have included

119
120
CONCLUSIONS
Undeclared work is held responsible for obstructing growth-orientated economic,
budgetary and social policies and, in particular, lowering work standards, creating
risks for the health and safety of workers, putting the financial sustainability of social
protection systems at risk and undermining the competitive business environment. It
is perceived to be a significant contributor to the financial crises and economic
problems that a number of EU Member States are currently experiencing. A lot of
effort is being invested in measures aimed at tackling undeclared work using both
deterrence and preventative approaches.
It is difficult to obtain a clear picture of the size of the undeclared part of the EU
economy, particularly the supply side, for a number of reasons, among these being
the sensitive nature of the subject and the difficulty of covering undeclared work by
illegal immigrants in surveys. Country-level comparisons of measures of undeclared
work are also difficult to make because in some countries certain forms of undeclared
work are so common that they are not perceived and reported as such. The extent to
which respondents are prepared to report participation in undeclared activities may
vary according to the social and legal norms in the country, i.e . the extent to which
undeclared work is considered acceptable by the general public and the severity with
which it is punished by authorities. Therefore, these findings only provide a measure
of the lower limits of undeclared work activities, and differences between countries
may reflect social and legal norms as well as behavioural differences.
That said, the level of reported involvement in the demand side of undeclared work
remains similar to that reported in 2007. One in nine Europeans admit they are
involved in acquiring goods or services where they have good reason to believe that
they include undeclared work.
Whilst the level of participation in buying goods or services which might involve
undeclared work is relatively low overall, it shows no sign of shrinking. There is
significant
variation between Member States,
with as many as three in ten
participating in Greece and as few as one in twenty in Poland and whilst, in most
countries the number of people involved in purchasing these goods and services
remains similar to that reported in 2007, there have been notable increases in a few
countries (particularly Greece and Cyprus) and a notable drop in only one (Sweden).
It is not confined to particular population sub-groups. Purchasers are found among
both men and women, all age groups and across different types of occupation. There
is, however, a greater tendency to purchase these goods or services among 25-54
year olds, those who left full-time education aged 20 or more, those who have
difficulty paying household bills most of the time, the self -employed, managers and
other white collar workers.
The types of goods and services that Europeans are purchasing remain diverse, most
commonly related to home repairs or renovations and car repairs, but also including
cleaning, gardening, food, babysitting, healthcare services and a range of other goods
and services. Again there are considerable differences between countries in terms of
what they acquire in this informal market.
121
Europeans
are
most
likely
to
purchase
goods or services that might involve
undeclared work from private persons or households, particularly from someone that
they know, emphasising the informal nature of the transactions. Despite this, a
sizeable proportion buy goods and services from firms or businesses. There is again
regional variation with those in Continental countries particularly likely to source
from friends, colleagues or acquaintances; people in Eastern and Central Europe
more likely to purchase from other private persons or households, those in the Nordic
countries (and to some extent those in Southern Europe) to purchase goods and
services from firms or businesses, and those in Southern Europe much more likely
than in any other region to have bought goods or services that might have involved
undeclared work from healthcare providers.
The key motivation for purchasing these goods and services is price. Europeans
mention lower price more than any other reason, although they are a little less likely
to mention it than in 2007 and slightly more likely to cite other reasons, in particular
helping someone in need of money and as a favour amongst friends, relatives or
colleagues.
The findings suggest that the amount of money being spent on undeclared goods or
services is relatively small, but it is difficult to infer that the impact on the economy is
not significant. Again there is regional variation, with respondents in Southern Europe
spending the most and those in Eastern and Central Europe the least.
Looking at undeclared work from the supply perspective, one in twenty five
Europeans admit that they have undertaken undeclared paid work in the past year.
Whilst this represents a small drop since 2007 in the proportion reporting such
activity it is difficult to gauge whether this represents a real decline because the 2007
survey definition included undeclared activities paid for in kind, whilst in 2013 the
definition was restricted to those attracting payment in money only.
Like buyers, suppliers are not confined to particular population sub-groups. However,
the findings suggest a greater tendency to supply undeclared work among 15-34
years old, people who struggle with household bills, the unemployed and students.
Those who buy goods or services that might involve undeclared work are also more
likely than average to be suppliers.
As
seen
on the
demand side,
there
is
considerable
regional variation,
with
respondents in Eastern and Central Europe and those in the Nordic countries most
likely to report they have carried out undeclared paid work, whilst those in Southern
Europe are least likely. A high share of the population involved does not necessarily
imply that the phenomenon is very significant in economic terms. Most count ries
show levels of reported involvement that are broadly in line or a little below the levels
reported in 2007 and any increases are only small. The most notable increases are in
Spain and Slovenia (+2 percentage points in each).
Whilst only one in twenty five Europeans admit to carrying out undeclared paid work
a much larger proportion - one in three say they know someone who carries out
undeclared work, although this proportion has declined from nearly four in ten in
2007. Indeed there are only four Member States, all in Southern Europe, where
122
respondents are more likely now than in 2007 to know anyone who supplies
undeclared work.
Mirroring the findings on the demand side, the most common type of undeclared work
being carried out is in the area of repairs or renovations, but activities are again
diverse and include gardening work, cleaning work, babysitting and working as
waiting staff along with providing other goods and services. Again, the types of
activities being supplied vary regionally. For example, cleaning work is a far more
common activity than repairs or renovations or gardening work in Southern Europe.
Babysitting is as popular as repairs or renovations or gardening in Continental
Europe and undeclared work that involves selling other services is much more
prevalent in the Nordic countries than elsewhere in Europe. Also reflecting the
findings on the demand side Europeans involved in supplying undeclared work are
most likely to provide it to someone they know but, again, the type of client varies
regionally.
The findings suggest that the amount of money earned by Europeans from the supply
of undeclared work is relatively small (a median of 300 euros in a year), indicating
that the activity only provides a side income for many of those involved in it. Again
there is regional variation, which tends to reflect the economies in different regions,
with those supplying undeclared work in the Nordic countries earning the most.
The most common reason that Europeans who do undeclared work give fo r doing so
is that both parties benefit.
This reason is given more than twice as often as any
other offered on a list of options, although whether the interest of the buyer is
genuinely a key motivating factor for many of those who undertake undeclared wo rk
might
be
reasonably
questioned.
Interestingly,
there
is
considerable
regional
variation in terms of the reasons given for undertaking undeclared work. For
example, the notion of mutual benefit is particularly widely mentioned in the more
affluent Nordic and Continental countries, and much less widely among suppliers in
Southern Europe who are more likely to present undeclared work as something forced
on them by economic circumstance, because they are unable to find a regular job or
have no other form of income or because it is a common practice in their region or
work sector so there is no real alternative.
One plausible reason for people undertaking undeclared work is that they may feel
the risk of detection is relatively low. Indeed, Europeans as a whole do not perceive
the risk of being detected when doing undeclared work to be particularly high. Just
over half of Europeans think that people who carry out undeclared work are at a
small risk of being detected by the relevant authorities, around one in five think that
a reason for undeclared work is that authorities lack control and around one in seven
that the sanctions imposed if detected are too weak. The findings also show that
those who themselves do (or know someone who does) undeclared work are
particularly likely to perceive the risk as low.
Whilst around three in five suppliers do not mention experiencing any consequences
as a result of doing undeclared work, around one in five say that it meant they had
no entitlement to social security and a similar proportion that they were not insured
123
against accidents.
here.
However, there are notable regional differences in experience
Suppliers in Continental countries are twice as likely as those in Southern
Europe to report no consequences, with suppliers in Southern Europe much more

likely than in other regions to report the absence of both entitlement to social
security and insurance against accidents.
In terms of undeclared work specifically in the area of envelope wages, only a very
small minority of dependent employees report that they received any part of their
salary within the past year in this form and the number has dropped a little since
2007. There is however regional variation, with this practice reported more widely by
employees in Eastern and Central Europe, and less widely by those in the Nordic
countries. Remuneration through envelope wages is most likely to be used for regular
forms of work. It is clearer here that this form of undeclared work is likely to have a
more significant impact on the economy with the proportion of envelope wages
averaging just over a third of total annual remuneration. Once again there are
regional differences with recipients of envelope wages in Southern Europe given, on
average, more than two thirds of their total remuneration in the form of cash, whilst
those in the Nordic countries have been given less than a tenth.
Whilst attitudes towards undeclared work vary between countries, Europeans, for the
most part, consider evasion practices as unacceptable or, at best, have a neutral
view of them. Even suppliers and buyers of goods and services that might involve
undeclared work, although expressing higher levels of tolerance, have a tendency to
acknowledge the unacceptable nature of evasion activity. Although these views are
expressed in a survey context and might to some extent o verstate opposition to
evasion activity, they nonetheless suggest that efforts at both a national and
European level to combat evasion activity should attract widespread support among
the general public.
124
ANNEXES
TECHNICAL SPECIFICATIONS

TECHNICAL SPECIFICATIONS
Between the 26 April and 14 May 2013, TNS opinion & social, a consortium created between TNS plc and TNS
opinion, carried out the wave 79.2 of the EUROBAROMETER survey, on request of the EUROPEAN COMMISSION,
Directorate-General for Communication, Strategy, Corporate Communication Actions and Eurobarometer.
The SPECIAL EUROBAROMETER 402 survey is part of wave 79.2 and covers the population of the respective
nationalities of the European Union Member States, resident in each of the Member States and aged 15 years and
over.
The SPECIAL EUROBAROMETER 402 survey has also been conducted in Croatia where the survey covers the
national population of citizens and the population of citizens of all the European Union Member States that are
residents in this country and have a sufficient command of the national languages to answer the questionnaire.
The basic sample design applied in all states is a multi-stage, random (probability) one. In each country, a
number of sampling points was drawn with probability proportional to population size (for a total coverage of the
country) and to population density.
In order to do so, the sampling points were drawn systematically from each of the "administrative regional units",
after stratification by individual unit and type of area. They thus represent the whole territory of the countries
surveyed according to the EUROSTAT NUTS II (or equivalent) and according to the distribution of the resident
population of the respective nationalities in terms of metropolitan, urban and rural areas. In each of the selected
sampling points, a starting address was drawn, at random. Further addresses (every Nth address) were selected
by standard "random route" procedures, from the initial address. In each household, the respondent was drawn,
at random (following the "closest birthday rule"). All interviews were conducted face-to-face in people's homes
and in the appropriate national language. As far as the data capture is concerned, CAPI (Computer Assisted
Personal Interview) was used in those countries where this technique was available.
For each country a comparison between the sample and the universe was carried out. The Universe description
was derived from Eurostat population data or from national statistics offices. For all countries surveyed, a national
weighting procedure, using marginal and intercellular weighting, was carried out based on this Universe
description. In all countries, gender, age, region and size of locality were introduced in the iteration procedure.
For international weighting (i.e. EU averages), TNS opinion & social applies the official population figures as
provided by EUROSTAT or national statistic offices. The total population figures for input in this post-weighting
procedure are listed below.
TS1
Readers are reminded that survey results are estimations, the accuracy of which, everything being equal, rests
upon the sample size and upon the observed percentage. With samples of about 1,000 interviews, the real
percentages vary within the following confidence limits:
Statistical Margins due to the sampling process

(at the 95% level of confidence)
various sample sizes are in rows
various observed results are in columns
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
95%
90%
85%
80%
75%
70%
65%
60%
55%
50%
N=50
6,0
8,3
9,9
11,1
12,0
12,7
13,2
13,6
13,8
13,9
N=50
N=500
1,9
2,6
3,1
3,5
3,8
4,0
4,2
4,3
4,4
4,4
N=500
N=1000
1,4
1,9
2,2
2,5
2,7
2,8
3,0
3,0
3,1
3,1
N=1000
N=1500
1,1
1,5
1,8
2,0
2,2
2,3
2,4
2,5
2,5
2,5
N=1500
N=2000
1,0
1,3
1,6
1,8
1,9
2,0
2,1
2,1
2,2
2,2
N=2000
N=3000
0,8
1,1
1,3
1,4
1,5
1,6
1,7
1,8
1,8
1,8
N=3000
N=4000
0,7
0,9
1,1
1,2
1,3
1,4
1,5
1,5
1,5
1,5
N=4000
N=5000
0,6
0,8
1,0
1,1
1,2
1,3
1,3
1,4
1,4
1,4
N=5000
N=6000
0,6
0,8
0,9
1,0
1,1
1,2
1,2
1,2
1,3
1,3
N=6000
N=7000
0,5
0,7
0,8
0,9
1,0
1,1
1,1
1,1
1,2
1,2
N=7000
N=7500
0,5
0,7
0,8
0,9
1,0
1,0
1,1
1,1
1,1
1,1
N=7500
N=8000
0,5
0,7
0,8
0,9
0,9
1,0
1,0
1,1
1,1
1,1
N=8000
N=9000
0,5
0,6
0,7
0,8
0,9
0,9
1,0
1,0
1,0
1,0
N=9000
N=10000
0,4
0,6
0,7
0,8
0,8
0,9
0,9
1,0
1,0
1,0
N=10000
N=11000
0,4
0,6
0,7
0,7
0,8
0,9
0,9
0,9
0,9
0,9
N=11000
N=12000
0,4
0,5
0,6
0,7
0,8
0,8
0,9
0,9
0,9
0,9
N=12000
N=13000
0,4
0,5
0,6
0,7
0,7
0,8
0,8
0,8
0,9
0,9
N=13000
N=14000
0,4
0,5
0,6
0,7
0,7
0,8
0,8
0,8
0,8
0,8
N=14000
N=15000
0,3
0,5
0,6
0,6
0,7
0,7
0,8
0,8
0,8
0,8
N=15000
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
95%
90%
85%
80%
75%
70%
65%
60%
55%
50%
TS2
ABBR.
COUNTRIES
INSTITUTES
BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
Belgium
Bulgaria
Czech Rep.
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Rep. of Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
AT
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
TNS Dimarso
TNS BBSS
TNS Aisa
TNS Gallup DK
TNS Infratest
Emor
IMS Millward Brown
TNS ICAP
TNS Demoscopia
TNS Sofres
TNS Italia
Synovate
TNS Latvia
TNS LT
TNS ILReS
TNS Hoffmann Kft
MISCO
TNS NIPO
sterreichisches
Gallup-Institut
TNS OBOP
TNS EUROTESTE
TNS CSOP
RM PLUS
TNS Slovakia
TNS Gallup Oy
TNS GALLUP
TNS UK
Croatia
Puls
PL
PT
RO
SI
SK
FI
SE
UK
TOTAL
EU27
HR
TOTAL
EU28
N
INTERVIEWS
FIELDWORK
DATES
POPULATION
15+
1.000
1.018
1.000
1.004
1.499
1.003
1.002
1.000
1.003
1.027
1.016
505
1.006
1.027
505
1.033
500
1.019
27/04/2013
26/04/2013
27/04/2013
26/04/2013
26/04/2013
26/04/2013
27/04/2013
26/04/2013
27/04/2013
26/04/2013
28/04/2013
26/04/2013
26/04/2013
27/04/2013
26/04/2013
27/04/2013
26/04/2013
27/04/2013
13/05/2013
06/05/2013
09/05/2013
13/05/2013
12/05/2013
12/05/2013
12/05/2013
11/05/2013
12/05/2013
13/05/2013
10/05/2013
12/05/2013
13/05/2013
12/05/2013
14/05/2013
12/05/2013
11/05/2013
13/05/2013
8.939.546
6.537.510
9.012.443
4.561.264
64.336.389
945.733
3.522.000
8.693.566
39.127.930
47.756.439
51.862.391
660.400
1.447.866
2.829.740
434.878
8.320.614
335.476
13.371.980
1.022
27/04/2013
12/05/2013
7.009.827
1.000
1.015
1.027
1.017
1.000
1.003
1.006
1.306
27/04/2013
02/05/2013
27/04/2013
27/04/2013
29/04/2013
26/04/2013
27/04/2013
27/04/2013
13/05/2013
14/05/2013
11/05/2013
12/05/2013
12/05/2013
14/05/2013
12/05/2013
14/05/2013
32.413.735
8.080.915
18.246.731
1.759.701
4.549.955
4.440.004
7.791.240
51.848.010
26.563
26/04/2013
14/05/2013
1.000
27/04/2013
12/05/2013
27.563
26/04/2013
14/05/2013
408.836.283
3.749.400
412.585.683
TS3
QUESTIONNAIRE
ASK ALL
The following questions are of a sensitive nature and I would like to
confirm you that all the information collected is handled in strict
confidentiality and anonymity. Your answers to the following questions
therefore will remain absolutely ANONYMOUS. (M)
It is widely known that part of the population is engaged in undeclared
work, in the sense of activities which avoid partly or entirely declaration
to tax authorities or social security institutions, but which are otherwise
legal. This could be people working in certain sectors of activity like
construction, transport or agriculture for example but also in hotels,
restaurants and cafes. Often it concerns only part of their income from
work like remuneration of overtime or other extras. Undeclared work is
also common in a whole range of household services - such as gardening,
babysitting and elderly care -, personal services - like hairdressing,
cosmetic or medical treatment - and repair services for cars, clothes, or
computers. (M)
ASK ALL
QE1
Do you personally know any people who work without declaring their
income or part of their income to tax or social security institutions?
(ONE ANSWER ONLY)
Yes
1
No
2
Refusal (SPONTANEOUS)
3
DK
4
EB67.3 QB2
QE2
What sanction, if any, do you imagine someone would receive if the

authorities find out that they receive an income from work which was not
declared to tax or social security authorities?
(READ OUT ONE ANSWER ONLY)
Normal tax or social security contributions due
1
Normal tax or social security contributions due, plus a fine
2
Prison
3
Other (SPONTANEOUS)
4
5
DK
6
NEW (BASED ON EB67.3 QB4)
QE3
People who work without declaring income, run the risk that tax or social
security institutions find out and issue supplementary tax bills and
perhaps fines. How would you describe the risk of being detected in
(OUR COUNTRY)? (M)
Very high
1
Fairly high
2
Fairly small
3
Very small
4
5
DK
6
EB67.3 QB3
Q1
QE4a
QE4b
What are in your opinion the reasons for doing undeclared work? Firstly?
And secondly?
(SHOW CARD ONE ANSWER PER COLUMN)
(READ OUT)
Bureaucracy or red tape for a regular economic
activity is too complicated (M)
Bureaucracy or red tape for minor or occasional
economic activities is too complicated (N)
Sanctions are too weak
In certain sectors or regions there is no real
alternative
Salaries in the regular businesses are too low
Lack of regular jobs on the labour market
The State does not do anything for the people, so
why should they pay taxes
Nobody would buy these goods or services at
normal market prices (M)
Taxes and/or social security contributions are too
high
It is difficult to live on social welfare benefits (N)
Others (SPONATENOUS)
DK
QE4a
FIRSTLY
QE4b
SECONDLY
3
4
3
4
6
7
6
7
10
10
11
12
13
14
11
12
13
14
EB67.3 QB7a&b TREND MODIFIED
It is widely known that many people to some extent accept "undeclared

work" i.e. activities which are not declared to tax authorities or social
security institutions. As mentioned earlier this work can include a variety
of goods and services - such as gardening, babysitting, hairdressing, and
many other things. (M)
QE5
Have you in the last 12 months paid for any goods or services of which
you had a good reason to assume that they included undeclared work
(e.g. because there was no invoice or VAT receipt)? (M)
(ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS
WILL REMAIN ANONYMOUS) (M)
Yes
1
No
2
3
DK
4
EB67.3 QB8 TREND MODIFIED
Q2
ASK QE6 TO QE9 IF "YES", CODE 1 IN QE5 OTHERS GO TO QE10

QE6
Which of the following goods or services have you paid for during the
last 12 months, where you had a good reason to believe that they
included undeclared work, i.e. that the income was not completely
reported to tax or social security institutions?
(SHOW CARD READ OUT MULTIPLE ANSWERS POSSIBLE
Babysitting at your home
1,
Babysitting outside of your home
2,
Healthcare services
3,
Cleaning your home
4,
Ironing clothes
5,
Repairs or renovations of your home
6,
Gardening
7,
Tutoring
8,
Help moving house
9,
Assistance for a dependant or elderly relative
10,
Administrative or IT assistance
11,
Car repairs
12,
Buying food (e.g. farm produce)
13,
Buying other goods
14,
Buying other services
15,
16
DK
17
NEW
QE7a
And approximately how much have you spent on all these undeclared
goods and services in the last 12 months? (M)
(WRITE DOWN ONE ANSWER ONLY) (NO DECIMALS IF "DONT REMEMBER"
CODE 99997 IF "REFUSAL" CODE 99998 IF "DONT KNOW" CODE 99999)
EUROS
QE7b
When considering only the undeclared services which you buy most
frequently, how much do they cost you approximately per hour?
(WRITE DOWN ONE ANSWER ONLY) (NO DECIMALS IF "NEVER BUY
SERVICES" CODE 99996 IF "DONT REMEMBER" CODE 99997 IF "REFUSAL"
CODE 99998 IF "DONT KNOW" CODE 99999)
EUROS
QE8
Among the following, could you please indicate from whom did you buy
these goods or services? (M)
(SHOW CARD READ OUT MULTIPLE ANSWERS POSSIBLE)
Friends, colleagues or acquaintances
1,
Relatives
2,
Neighbours
3,
Healthcare providers (N)
4,
Other private persons or households
5,
Firms or businesses
6,
Other (SPONTANEOUS) (M)
7,
Refusal (SPONTANEOUS) (M)
8
DK
9
EB67.3 QB12 TREND STRONGLY MODIFIED
Q3
QE9
From the following, what made you buy it undeclared instead

on the regular market?
Lower price
Faster service
Better quality
In order to help someone who is in need of money
It was a favour amongst friends, relatives or colleagues (M)
The goods or service is not or hardly available on the regular
market (M)
Other (SPONTANEOUS)
DK
EB67.3 QB13
of buying it
1,
2,
3,
4,
5,
6,
7,
8
9
ASK QE10 TO QE13 IF "DEPENDENT EMPLOYEES", CODE 10 TO 18 IN D15a

OTHERS GO TO QE14
QE10
Sometimes employers prefer to pay all or part of the salary or the

remuneration (for extra work, overtime hours or the part above a legal
minimum) in cash and without declaring it to tax or social security
authorities. Has your employer paid you any of your income in the last 12
months in this way? (M)
Yes
1
No
2
3
DK
4
ASK QE11 AND QE12 IF "YES", CODE 1 IN QE10 OTHERS GO TO QE13

QE11
Was this income part of the remuneration for your regular work, was it
payment for overtime hours or was it both?
(ONE ANSWER ONLY) (M)
Part of the remuneration of the regular work
Overtime, extra-work
Both regular and overtime work
DK
1
2
3
4
5
EB67.3 QB16
QE12
Approximately what percentage of your gross yearly income in your main

job did you get this way? (M)
CODE 997 IF "REFUSAL" CODE 998 IF "DONT KNOW" CODE 999) (M)
%
EB67.3 QB17
Q4
QE13
Thinking about the organisation you work for, APPROXIMATELY how

many employees does it have (including both full and part time)?
1-4
1
5-9
2
10-19
3
20-49
4
50-99
5
100-499
6
500 or more
7
8
DK
9
NEW
ASK ALL
QE14
Apart from a regular employment, have you yourself carried out any
undeclared paid activities in the last 12 months? (M)
Yes
1
No
2
3
DK
4
ASK QE15a TO QE18 IF "YES", CODE 1 IN QE14 OTHERS GO TO QE19

QE15a
Which of the following activities have you carried out undeclared in the
last 12 months?
Babysitting
1,
Cleaning
2,
Ironing clothes
3,
4,
Gardening
5,
As a waiter or waitress
6,
Tutoring
7,
Help moving house
8,
Assistance for a dependant or elderly relative
9,
Administrative or IT assistance
10,
Car repairs
11,
Selling food (e.g. farm produce)
12,
Selling other goods
13,
Selling other services
14,
15
DK
16
NEW
QE15b
APPROXIMATELY how much money have you earned from these

undeclared activities in the last 12 months?
CODE 99997 IF "REFUSAL" CODE 99998 IF "DONT KNOW" CODE 99999)
EUROS
NEW
Q5
QE16
Would you please indicate for whom you carried out any of these
activities?
Friends, colleagues or acquaintances
1,
Relatives
2,
Neighbours
3,
Other private persons or households
4,
Firms or businesses
5,
Other (SPONTANEOUS)
6,
7
DK
8
QE17
Among the following, what were the reasons for doing these
undeclared?
The person(s) who acquired it insisted on the non-declaration
Bureaucracy or red tape for a regular economic activity is too
complicated
Bureaucracy or red tape for minor or occasional activities is too
complicated
You could not find a regular job
You were able to ask for a higher fee for your work
Both parties benefited from it
Working undeclared is common practice in your region or sector of
activity so there is no real alternative
The State does not do anything for you, so why should you pay
taxes
It is difficult to live on social welfare benefits
You have no other means of income
Other (SPONTANEOUS)
DK
QE18
activities
1,
2,
3,
4,
5,
6,
7,
8,
9,
10,
11,
12,
13
14
Apart from financial considerations, did you experience any of the

following consequences when working undeclared?
A higher risk of accidents as compared to a regular job
1,
Lack of insurance against accidents
2,
Harder physical working conditions as compared to a regular job
3,
A higher risk of losing your job
4,
No social security entitlements (N)
5,
Other (SPONTANEOUS)(M)
6,
None (SPONTANEOUS) (N)
7
8
DK
9
EB67.3 QB18b TREND MODIFIED
Q6
ASK ALL
QE19
Does the following apply to you?

(READ OUT MULTIPLE ANSWERS POSSIBLE)
(ONLY IF "DEPENDENT EMPLOYEE", CODE 10 TO 18 IN D15a) You
are employed WITHOUT a formal written contract
(ONLY IF "DEPENDENT EMPLOYEE, CODE 10 TO 18 IN D15a")
Your salary is variable, with a substantial part based on results
You work unpaid (either part or full time) for a partner or family
business
None (SPONTANEOUS)
DK
NEW
QE20
1,
2,
3,
4,
5,
6,
Now I would like to know how you assess various behaviours. For each
of them, please tell me to what extent you find it acceptable or not.
Please use the following scale: '1' means that you find it "absolutely
unacceptable" and '10' means that you find it "absolutely acceptable".
(SHOW CARD WITH SCALE ONE ANSWER PER LINE)
(READ OUT)
Someone
receives
welfare
payments
without
entitlement
Someone uses
public
transport
without a valid
ticket
A private
person is hired
by a private
household for
work and
he/she does
not report the
payment
received in
return to tax
or social
security
institutions
although it
should be
reported
Refu
sal
(SP
10 Absolutely acceptable ONT
ANE
OUS
)
1 Absolutely unacceptable
DK
10
11
12
10
11
12
10
11
12
Q7
A firm is hired
by a private
household for
work and it
does not
report the
payment
received in
return to tax
or social
security
institutions
A firm is hired
by another
firm for work
and it does
not report its
activity to tax
or social
security
institutions
10
11
12
10
11
12
A firm hires a
private person
and all or a
part of the
salary paid to
him/her is not
officially
registered
10
11
12
Someone
evades taxes
by not or only
partially
declaring
income
10
11
12
EB67.3 QB32
Q8
TABLES
QE1 Connaissez-vous personnellement des personnes qui travaillent sans dclarer leurs revenus ou une partie de leurs
revenus aux institutions fiscales ou de scurit sociale ?
QE1 Do you personally know any people who work without declaring their income or part of their income to tax or social
security institutions?
QE1 Kennen Sie persnlich Menschen, die arbeiten, ohne das Einkommen oder einen Teil davon an Steuerbehrden oder
die Sozialversicherung zu melden?
Oui
Non
Refus (SPONTANE)
NSP
Yes
No
DK
Ja
Nein
Verweigert (SPONTAN)
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
32
-6
63
-2
BE
40
-16
59
17
-1
BG
33
-6
58
17
-1
-10
CZ
33
-7
62
-1
-1
DK
59
-6
40
DE
27
-6
67
-1
EE
33
-5
64
-1
-2
IE
25
-2
69
10
-2
-6
EL
54
42
-8
ES
33
63
-3
-1
-2
FR
38
-9
60
-1
IT
37
-2
53
-5
CY
39
58
-1
-4
LV
46
-15
50
15
-1
LT
35
-5
59
-3
LU
35
-13
64
13
-1
HU
29
-16
62
15
-1
MT
20
-14
71
11
NL
55
-11
43
10
AT
31
-5
59
-4
PL
28
-17
67
17
-1
PT
28
65
-3
RO
20
-9
67
16
-1
-6
SI
48
-4
47
SK
36
-3
58
-2
FI
30
-7
68
SE
39
-17
60
19
-1
-1
UK
15
-9
84
10
-1
HR
41
54
T1
QE2 A quelle sanction, le cas chant, peut-on sattendre si les autorits dcouvrent que quelquun peroit un revenu pour
un travail qui na pas t dclar aux autorits fiscales ou de scurit sociale ?
QE2 What sanction, if any, do you imagine someone would receive if the authorities find out that they receive an income
from work which was not declared to tax or social security authorities?
QE2 Was denken Sie, welche Strafe wenn berhaupt wrde jemand erhalten, wenn die Behrden herausfinden, dass er
oder sie ein Einkommen aus Arbeit erzielt, das den Steuerbehrden oder der Sozialversicherung nicht gemeldet wurde?
Limpt normal ou les
Limpt normal ou les
contributions dues
contributions dues
la scurit sociale,
la scurit sociale
plus une amende
La prison
Autre
(SPONTANE)
Refus
(SPONTANE)
NSP
Normal tax or social Normal tax or social

security contributions security contributions
due
due, plus a fine
Prison
Other
(SPONTANEOUS)
Refusal
(SPONTANEOUS)
DK
Die normal flligen

Die normal flligen
Steuern oder
Steuern oder
Sozialversicherungsa
Sozialversicherungsa
bgaben und
bgaben
zustzlich eine
Geldbue
Gefngnis
Sonstige
(SPONTAN)
Verweigert
(SPONTAN)
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
12
EB
79.2
EB
79.2
EU 27
21
56
BE
29
60
BG
13
56
25
7
CZ
21
60
DK
14
77
DE
12
68
10
EE
33
48
11
IE
24
49
14
EL
26
52
ES
20
48
19
FR
17
65
IT
18
58
12
CY
15
65
12
LV
37
35
13
8
LT
39
41
LU
14
64
HU
17
58
11
MT
23
55
18
NL
28
60
AT
15
67
PL
41
24
21
PT
28
45
13
RO
26
38
23
SI
27
39
17
10
SK
24
52
11
FI
22
58
SE
17
70
UK
18
61
14
HR
34
34
15
T2
QE3 Les personnes qui travaillent sans dclarer des revenus risquent que les institutions fiscales ou de scurit sociale
le dcouvrent et procdent des redressements fiscaux et peut-tre des amendes. Comment dcririez-vous le risque
dtre dcouvert en (NOTRE PAYS) ?
QE3 People who work without declaring income, run the risk that tax or social security institutions find out and issue
supplementary tax bills and perhaps fines. How would you describe the risk of being detected in (OUR COUNTRY)?
QE3 Menschen, die arbeiten, ohne ihr Einkommen zu melden, gehen das Risiko ein, dass Steuerbehrden oder die
Sozialversicherung dies herausfinden und nachtrglich Steuern sowie eventuell Geldbuen in Rechnung stellen. Wie
hoch wrden Sie das Risiko einschtzen, in (UNSEREM LAND) bei Schwarzarbeit ertappt zu werden?
Refus
NSP
(SPONTANE)
Refusal
Very high Fairly high Fairly small Very small
DK
(SPONTANEOUS)
Verweigert
Ziemlich
Ziemlich
Sehr hoch
Sehr gering
WN
(SPONhoch
gering
TAN)
Diff.
Diff.
Diff.
Diff.
Diff.
Diff.
EB
EB
EB
EB
EB
EB
EB
EB
EB
EB
EB
EB
79.2
79.2
79.2
79.2
79.2
79.2
67.3
67.3
67.3
67.3
67.3
67.3
Trs lev Plutt lev Plutt faible Trs faible
Total
'Elev'
Total
'Faible'
Total 'High'
Total
'Small'
Gesamt
'Hoch'
Gesamt
'Gering'
EB
79.2
Diff.
Diff.
EB
EB
EB
79.2
67.3
67.3
EU 27
29
38
-1
15
-1
-2
36
53
-2
BE
30
48
-1
12
-5
36
60
-6
BG
19
33
20
-10
20
-2
25
53
-6
CZ
-2
20
47
19
-9
24
66
-5
DK
31
17
51
-4
13
-13
-1
34
18
64
-17
DE
-3
29
42
-5
14
34
56
-4
2
EE
38
-2
35
-2
10
-1
44
-2
42
IE
13
34
10
25
16
-1
11
-13
47
10
41
EL
-3
28
35
22
-5
36
-1
57
-3
10
ES
22
32
26
12
-14
29
58
FR
28
48
-4
10
-3
34
58
-7
IT
32
29
-5
21
-2
39
50
-2
CY
-2
23
34
33
-9
28
-2
67
10
-3
LV
23
40
-2
22
-1
28
62
LT
10
39
32
11
-4
49
43
LU
24
45
-14
11
32
54
-6
HU
30
32
-4
14
-2
11
39
46
-6
MT
14
-6
42
15
-13
22
10
20
-3
57
-8
NL
22
54
-6
15
-4
25
69
-10
AT
-2
35
35
-2
11
-6
41
44
PL
30
35
-1
10
-6
15
38
45
-7
PT
12
35
-5
28
12
-2
12
-3
47
-3
40
RO
22
30
18
19
-12
29
48
SI
-1
12
-8
36
-6
38
10
11
14
-9
74
SK
31
10
38
-6
15
-6
-1
39
13
53
-12
FI
26
-1
54
12
29
-1
66
SE
21
59
17
-15
22
76
-8
UK
10
38
34
10
-2
-1
-2
48
44
-2
HR
24
36
23
33
59
T3
QE4a Quelles sont, votre avis, les raisons pour faire du travail non dclar ? Premirement ?
QE4a What are in your opinion the reasons for doing undeclared work? Firstly?
QE4a Was sind Ihrer Meinung nach die Grnde fr Schwarzarbeit? Erstens?
La bureaucratie ou les
formalits pour exercer une
activit conomique mineure
activit conomique rgulire
ou occasionnelle sont trop
sont trop compliques
compliques
Bureaucracy or red tape for
a regular economic activity is
too complicated
Manque de contrle par les

autorits

minor or occasional
economic activities is too
complicated
Die Brokratie bzw. der

Papierkrieg fr geringfgige
Papierkrieg fr eine regulre
oder gelegentliche
wirtschaftliche Ttigkeit ist
wirtschaftliche Ttigkeiten ist
zu kompliziert
zu kompliziert
Diff.
Diff.
EB
EB
EB
EB
79.2
79.2
67.3
67.3
Mangel an Kontrollen durch

die Behrden
EB
79.2
Diff.
EB
67.3
EU 27
-4
12
BE
-2
14
BG
-4
16
-7
CZ
-4
14
-5
DK
12
DE
-6
13
6
-3
EE
-3
IE
-6
19
EL
28
ES
-2
16
-2
FR
-2
12
-1
IT
12
-2
CY
37
LV
-1
-3
LT
-7
-1
LU
10
10
11
-1
HU
-2
MT
25
NL
-7
12
-2
AT
-2
11
2
-1
PL
-2
PT
-3
16
RO
-7
12
-1
SI
11
1
-1
SK
-5
11
FI
10
-10
14
14
13
SE
-3
10
10
10
UK
-4
-2
HR
T4
Les sanctions sont trop faibles
Dans certains secteurs ou

certaines rgions, il ny a pas de
vritable alternative
Les salaires pour du travail

dclar sont trop bas
In certain sectors or regions

there is no real alternative
Salaries in the regular

businesses are too low
In einigen Bereichen oder

Die Sanktionen sind zu schwach Regionen gibt es keine wirkliche
Alternative
Diff.
Diff.
EB
EB
EB
EB
79.2
79.2
67.3
67.3
Die Lhne in regulren

Anstellungen sind zu niedrig
EB
79.2
Diff.
EB
67.3
EU 27
-2
20
-6
BE
-1
19
-7
BG
12
16
-6
CZ
10
17
-3
DK
-1
10
-1
DE
-2
28
-4
EE
-1
-2
37
IE
-3
-4
16
EL
-2
-21
ES
-1
10
-9
FR
-1
31
-4
IT
-2
10
-3
CY
-2
15
-17
LV
37
-7
LT
17
-2
LU
-1
-3
21
-4
HU
-1
-2
13
MT
-3
17
-7
NL
-1
-1
16
-6
AT
11
-4
25
PL
-2
16
-14
-3
PT
14
RO
-1
19
-7
SI
-1
-1
19
-21
SK
14
-3
16
-9
FI
-1
18
-3
SE
13
-4
UK
13
-1
29
-8
HR
18
T5
Ltat ne fait rien pour

Personne nachterait
les gens, pourquoi
ces produits ou services
devraient-ils payer des
aux prix du march
impts
Les impts et\ ou les

contributions la
scurit sociale sont
trop levs
The State does not do

Nobody would buy
Lack of regular jobs on anything for the people,
these goods or services
the labour market
so why should they pay
at normal market prices
taxes
Taxes and\ or social

security contributions
are too high
Niemand wrde diese

Waren oder
Dienstleistungen zu
normalen Marktpreisen
kaufen
Die Steuern und/oder

Sozialabgaben sind zu
hoch
Le manque de travail
dclar sur le march
de lemploi
Mangel an regulren
Arbeitspltzen auf dem
Arbeitsmarkt
Der Staat tut nichts fr

die Menschen, warum
sollen sie also Steuern
zahlen
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
15
BE
11
13
-4
-1
24
BG
22
13
-7
-2
CZ
13
-1
-9
DK
DE
-6
12
-3
21
-18
-2
12
EE
10
-6
15
IE
18
-1
12
-2
-8
EL
10
-1
16
ES
29
21
-1
-1
FR
11
-1
13
-3
IT
16
-1
-1
20
CY
-1
-3
LV
11
15
-6
LT
12
-2
24
-6
LU
13
-1
-3
10
-9
HU
19
-1
21
-14
MT
-1
-20
NL
11
-1
-4
15
-8
AT
12
-5
-3
11
PL
29
18
12
-7
PT
17
-4
17
-4
RO
18
-2
SI
36
13
SK
22
-3
FI
-1
-2
12
-8
SE
10
-4
19
-13
UK
-1
10
-1
HR
43
T6
Il est difficile de vivre
avec les prestations
sociales
Autres (SPONTANE)
Refus (SPONTANE)
NSP
It is difficult to live on
social welfare benefits
Others (SPONATENOUS)
DK
Es ist schwierig, von

Sozialleistungen zu leben
Sonstiges (SPONTAN)
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
-1
0
BE
-3
BG
CZ
-1
DK
-2
DE
EE
-3
IE
13
13
-4
-11
EL
ES
-1
-1
-11
FR
-1
IT
-1
-3
CY
-4
LV
-1
LT
-4
LU
-2
HU
-1
-1
MT
17
10
NL
16
16
AT
-2
PL
-2
PT
-1
-3
RO
-5
SI
-1
SK
-1
FI
SE
13
10
-2
UK
10
10
-2
HR
T7
QE4b Et deuximement ?
QE4b And secondly?
QE4b Und zweitens?
activit conomique mineure
ou occasionnelle sont trop
compliques
a regular economic activity is
too complicated
Manque de
contrle par
les autorits
Les sanctions
sont trop
faibles

minor or occasional
Lack of control Sanctions are
economic activities is too
by authorities
too weak
complicated

oder gelegentliche
wirtschaftliche Ttigkeit ist
wirtschaftliche Ttigkeiten ist
zu kompliziert
zu kompliziert
%
EB
79.2
Diff.
EB
67.3
EB
79.2
EU 27
-2
BE
-2
BG
CZ
Diff.
EB
67.3
Mangel an
Kontrollen
durch die
Behrden
Die Sanktionen
sind zu
schwach
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-1
11
-2
-2
12
-1
10
-2
-2
-2
11
DK
-1
15
-2
11
-1
DE
-1
EE
-3
-5
-5
IE
-7
12
-2
11
-1
EL
-1
16
11
ES
12
FR
-2
-1
IT
10
-3
CY
20
22
LV
-2
-4
LT
-4
-1
LU
-4
-3
HU
-2
-3
MT
14
-3
10
-1
NL
-7
12
-4
-3
AT
-2
PL
-7
PT
-3
-2
-1
RO
-2
SI
-3
SK
-3
FI
-4
11
-1
SE
-4
-2
UK
-3
10
-1
10
-5
HR
T8
QE4b And secondly?
QE4b Und zweitens?
Dans certains secteurs

ou certaines rgions, il
ny a pas de vritable
alternative
Les salaires pour du

travail dclar sont trop
bas
In certain sectors or
regions there is no real
alternative

The State does not do

Lack of regular jobs on anything for the people,
the labour market
so why should they pay
taxes
In einigen Bereichen
oder Regionen gibt es
keine wirkliche
Alternative

Anstellungen sind zu
niedrig
Mangel an regulren
Arbeitspltzen auf dem
Arbeitsmarkt
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
dclar sur le march
de lemploi
Ltat ne fait rien pour

les gens, pourquoi
devraient-ils payer des
impts
Der Staat tut nichts fr

die Menschen, warum
sollen sie also Steuern
zahlen
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
-1
15
-1
15
-1
BE
-1
15
-4
13
-1
BG
13
17
-1
17
10
-7
CZ
10
-1
16
-1
15
DK
-4
-2
-2
DE
18
-1
12
-10
-4
EE
-2
19
-1
17
12
IE
10
-1
14
20
12
-1
EL
10
-4
-5
-6
ES
10
13
-2
16
FR
-1
15
-3
15
IT
12
-4
13
17
-1
CY
11
-4
-2
LV
23
18
11
12
-7
-2
LT
13
-2
14
11
LU
10
-5
10
-1
HU
-5
19
15
-1
MT
13
-5
NL
-1
12
11
-1
AT
12
18
-1
14
-4
-3
PL
12
18
-2
19
-1
PT
-1
14
-2
16
-2
RO
-5
16
-2
23
12
SI
-1
21
-2
24
SK
11
-2
19
-3
20
FI
-2
13
-3
13
SE
12
13
-2
UK
-2
15
13
-4
HR
23
19
11
T9
QE4b And secondly?
QE4b Und zweitens?
Personne nachterait ces produits
contributions la scurit sociale
ou services aux prix du march
sont trop levs
Il est difficile de vivre avec les

prestations sociales
Nobody would buy these goods or

services at normal market prices
Taxes and\ or social security

contributions are too high
It is difficult to live on social

welfare benefits
Niemand wrde diese Waren oder

Dienstleistungen zu normalen
Marktpreisen kaufen

Sozialabgaben sind zu hoch

Sozialleistungen zu leben
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
-2
13
-4
BE
16
-7
12
BG
CZ
-2
11
-4
10
DK
12
-2
14
DE
-3
15
-3
10
EE
21
-2
EB
79.2
IE
-10
10
EL
17
-2
ES
-3
11
-2
FR
-1
13
-4
11
IT
-1
14
-3
CY
-12
LV
19
-9
LT
19
-11
LU
-4
10
-7
HU
17
-5
10
MT
13
-12
NL
-6
10
-5
13
AT
-3
15
-2
PL
-2
13
-6
PT
20
RO
-1
12
-4
SI
-3
SK
-1
12
-3
FI
-4
14
-4
SE
-2
14
-6
UK
-1
11
-4
11
HR
Diff.
EB
67.3
11
T10
QE4b And secondly?
QE4b Und zweitens?
Autres (SPONTANE)
Refus (SPONTANE)
NSP
Others
(SPONATENOUS)
Refusal
(SPONTANEOUS)
DK
Sonstiges (SPONTAN) Verweigert (SPONTAN)

%
EB
79.2
Diff.
EB
67.3
EB
79.2
WN
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-2
EU 27
BE
-3
-1
BG
-2
CZ
-3
DK
-5
-1
DE
EE
-1
-3
IE
-3
-2
EL
ES
-2
-10
FR
-5
IT
-1
-2
CY
-6
LV
LT
-1
-3
LU
13
HU
-3
MT
16
NL
-1
-1
AT
PL
PT
-1
RO
-1
-1
-1
SI
-1
-3
SK
-1
FI
-2
SE
10
-4
UK
10
-2
HR
T11
QE4T - Raisons pour faire du travail non dclar - TOTAL

QE4T - Reasons for doing undeclared work - TOTAL
activit conomique mineure ou
occasionnelle sont trop
compliques
Manque de contrle par les

autorits
Bureaucracy or red tape for a

regular economic activity is too
complicated

minor or occasional economic
activities is too complicated

wirtschaftliche Ttigkeit ist zu
kompliziert
%
EB
79.2
Diff.
EB
67.3

Mangel an Kontrollen durch die
oder gelegentliche
Behrden
wirtschaftliche Ttigkeiten ist zu
kompliziert
Diff.
Diff.
EB
EB
EB
EB
79.2
79.2
67.3
67.3
EU 27
-5
21
BE
-3
25
BG
-5
27
-8
CZ
-6
23
-6
DK
11
12
12
27
DE
-7
10
10
20
EE
-6
11
-8
IE
-10
30
EL
44
ES
-3
28
FR
-3
21
-1
-5
IT
13
13
13
21
CY
56
LV
-4
-6
LT
10
-11
10
10
17
0
-4
LU
-4
18
18
18
HU
-4
15
MT
37
NL
-15
15
15
24
-5
AT
-3
11
11
18
PL
-10
11
-1
PT
-7
23
RO
13
-7
10
10
18
-2
SI
19
SK
-8
10
10
18
-2
FI
16
-14
24
24
23
SE
-8
18
18
18
UK
-7
18
-3
HR
16
T12

Les sanctions sont trop

faibles
Dans certains secteurs ou

certaines rgions, il ny a
pas de vritable alternative
Les salaires pour du travail

dclar sont trop bas
In certain sectors or regions

there is no real alternative

Die Sanktionen sind zu

schwach
In einigen Bereichen oder

Regionen gibt es keine
wirkliche Alternative

Anstellungen sind zu niedrig
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
14
13
-3
35
-6
BE
16
11
-3
34
-10
BG
16
-1
23
32
-7
CZ
19
20
32
-5
DK
15
-1
-4
17
-4
DE
11
11
-3
45
-5
EE
-5
10
-3
55
IE
17
-2
13
-4
28
EL
16
15
19
-25
ES
15
17
23
-9
FR
13
-3
46
-6
IT
14
21
-5
22
-1
CY
29
26
-20
LV
10
60
-5
LT
29
-4
-8
LU
11
-1
-1
31
HU
12
-4
10
-7
31
MT
11
-5
28
-12
NL
11
-5
-2
28
-5
AT
12
23
-3
43
PL
20
33
-16
PT
13
11
-1
27
-5
RO
10
14
-5
33
-9
SI
-5
-1
40
-22
SK
10
24
-6
35
-12
FI
15
-4
31
-6
SE
14
24
-4
UK
22
-1
-2
43
-7
HR
41
T13

Ltat ne fait rien
Personne nachterait Les impts et\ ou les
pour les gens,
ces produits ou
contributions la
dclar sur le march
pourquoi devraient- services aux prix du scurit sociale sont
de lemploi
ils payer des impts
march
trop levs
Lack of regular jobs

on the labour market
The State does not

do anything for the
people, so why
should they pay
taxes
Der Staat tut nichts

Mangel an regulren
fr die Menschen,
Arbeitspltzen auf
warum sollen sie also
dem Arbeitsmarkt
Steuern zahlen
Nobody would buy

these goods or
services at normal
market prices

security contributions
are too high
Niemand wrde diese

Waren oder
Sozialabgaben sind
Dienstleistungen zu
zu hoch
normalen
Marktpreisen kaufen
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
29
-2
-2
26
-6
-13
BE
23
10
-2
-1
40
BG
38
15
15
-8
14
CZ
28
13
-3
16
-13
DK
14
11
-1
23
-5
35
-15
DE
19
-16
-6
-3
27
-9
EE
26
17
11
34
-3
IE
36
23
-2
11
-15
EL
19
-7
15
-6
33
ES
45
26
10
-3
19
-2
FR
26
-1
25
-8
IT
32
-1
11
-1
33
CY
15
13
14
-15
LV
26
16
23
-5
33
-15
LT
26
15
17
-4
42
-15
LU
22
-2
-6
18
-16
HU
33
11
13
37
-20
MT
11
-1
19
-32
NL
22
12
-2
10
-9
24
-13
AT
26
-8
-4
11
-6
26
PL
48
20
14
24
-13
PT
32
10
14
-5
36
-1
RO
39
15
18
-1
20
-4
SI
60
13
14
16
-2
SK
42
11
19
-6
FI
21
-6
26
-12
SE
23
-2
15
-5
32
-19
UK
20
-4
-1
20
-4
HR
61
16
14
T14

Il est difficile de vivre

avec les prestations
sociales
Autres (SPONTANE)
Refus (SPONTANE)
NSP
It is difficult to live on
social welfare benefits
Others
(SPONATENOUS)
Refusal
(SPONTANEOUS)
DK
Sonstiges (SPONTAN)
WN

Sozialleistungen zu
leben
Diff.
EB
EB
79.2
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
14
14
-2
0
BE
18
18
-6
BG
CZ
18
18
-1
DK
14
14
11
-1
-2
DE
18
18
EE
-1
-3
IE
22
22
-5
-1
-11
EL
ES
13
13
-2
-11
FR
17
17
-1
-1
IT
-2
-2
CY
10
10
-4
LV
-1
LT
13
13
-4
LU
11
HU
18
18
-1
-1
-1
MT
14
14
17
10
NL
29
29
10
-1
AT
11
11
-3
PL
11
11
-2
PT
-2
-3
RO
-5
SI
10
10
-1
-2
SK
13
13
-1
FI
12
12
SE
21
15
-2
UK
20
20
-2
HR
16
T15
QE5 Avez-vous acquis, au cours des 12 derniers mois, un produit ou un service pour lequel vous avez une bonne raison
de croire quil comprenait du travail non dclar (p.ex. car il ny avait pas de facture ou de reu de TVA) ?
QE5 Have you in the last 12 months paid for any goods or services of which you had a good reason to assume that they
included undeclared work (e.g. because there was no invoice or VAT receipt)?
QE5 Haben Sie in den letzten 12 Monaten fr irgendwelche Waren oder Dienstleistungen bezahlt, bei denen Sie Grund zu
der Annahme hatten, dass Schwarzarbeit im Spiel war (z. B. weil es keine Rechnung gab oder keine Umsatzsteuer
ausgewiesen wurde)?
Oui
Non
Refus (SPONTANE)
NSP
Yes
No
DK
Ja
Nein
WN
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
11
84
-4
15
-3
83
-2
BG
16
75
-11
CZ
19
78
-1
-4
DK
23
-4
77
-2
DE
87
-1
-2
EE
12
-1
82
-5
-10
EB
79.2
EU 27
BE
IE
10
84
EL
30
13
66
-16
ES
88
-3
FR
-1
89
-1
IT
12
78
14
-15
CY
16
14
82
-13
-1
LV
28
68
-1
-5
LT
14
81
-1
-3
LU
14
84
-1
HU
11
-1
79
-3
MT
23
72
-5
-1
NL
29
-3
68
-1
AT
14
77
-4
-8
PL
-3
90
-3
PT
10
84
-5
RO
10
-1
76
12
11
-12
SI
22
72
-7
SK
17
78
-3
FI
11
86
-3
SE
16
-7
84
-2
UK
-1
91
-1
-1
HR
17
76
T16
QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez pay au cours des 12 derniers mois et pour
lesquels vous avez une bonne raison de croire quils comprenaient du travail non dclar, cest--dire que le revenu ntait pas
compltement communiqu aux institutions fiscales ou de scurit sociale ? (PLUSIEURS REPONSES POSSIBLES)
QE6 Which of the following goods or services have you paid for during the last 12 months, where you had a good reason to
believe that they included undeclared work, i.e. that the income was not completely reported to tax or social security
institutions? (MULTIPLE ANSWERS POSSIBLE)
QE6 Fr welche der folgenden Waren oder Dienstleistungen haben Sie in den letzten 12 Monaten bezahlt, bei denen Sie Grund
zu der Annahme hatten, dass Schwarzarbeit im Spiel war, d. h. dass das Einkommen den Steuerbehrden oder der
Sozialversicherung nicht vollstndig gemeldet wurde? (MEHRFACHNENNUNGEN MGLICH)
Du babysitting chez vous
Du babysitting en dehors
de chez vous
Des services de sant
Le nettoyage de votre
domicile
Babysitting at your home
Babysitting outside of your

home
Healthcare services
Cleaning your home
Babysitten bei Ihnen zu

Hause
Babysitten auerhalb
Ihres Zuhauses
Dienstleistungen im
Gesundheitswesen bzw.
der Gesundheitspflege
Reinigung/Putzen Ihres
Zuhauses
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
15
10
BE
BG
18
CZ
DK
21
DE
15
EE
IE
20
10
13
EL
16
12
ES
11
FR
12
IT
26
21
CY
34
35
LV
12
LT
14
LU
19
45
HU
12
MT
26
NL
31
AT
30
PL
PT
14
RO
14
15
4
SI
SK
10
FI
SE
12
UK
13
HR
12
T17
lesquels vous avez une bonne raison de croire quils comprenaient du travail non dclar, cest--dire que le revenu ntait
pas compltement communiqu aux institutions fiscales ou de scurit sociale ? (PLUSIEURS REPONSES POSSIBLES)
QE6 Fr welche der folgenden Waren oder Dienstleistungen haben Sie in den letzten 12 Monaten bezahlt, bei denen Sie
Grund zu der Annahme hatten, dass Schwarzarbeit im Spiel war, d. h. dass das Einkommen den Steuerbehrden oder der
Le repassage de
vtements
La rparation ou la
rnovation de votre
habitat
Du jardinage
Des cours particuliers
Ironing clothes
Repairs or renovations of
your home
Gardening
Tutoring
Bgeln von Wsche
Reparaturen oder
Renovierungsarbeiten an
Ihrem Zuhause
Gartenarbeit
Nachhilfe
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
29
10
BE
34
12
BG
33
CZ
45
DK
25
14
DE
25
EE
22
IE
37
21
EL
25
ES
33
FR
22
11
IT
28
11
CY
12
25
LV
14
LT
13
LU
14
28
16
11
HU
27
MT
24
14
NL
25
12
AT
17
43
16
8
6
PL
25
PT
22
RO
29
22
SI
23
SK
53
FI
22
SE
23
UK
42
23
HR
30
T18
lesquels vous avez une bonne raison de croire quils comprenaient du travail non dclar, cest--dire que le revenu ntait pas
compltement communiqu aux institutions fiscales ou de scurit sociale ? (PLUSIEURS REPONSES POSSIBLES)
QE6 Fr welche der folgenden Waren oder Dienstleistungen haben Sie in den letzten 12 Monaten bezahlt, bei denen Sie Grund
zu der Annahme hatten, dass Schwarzarbeit im Spiel war, d. h. dass das Einkommen den Steuerbehrden oder der
De laide pour un
dmnagement
De laide un proche g De laide administrative ou

informatique
ou dpendant
Des rparations de
voitures
Help moving house
Assistance for a
dependant or elderly
relative
Administrative or IT
assistance
Car repairs
Umzugshilfe
Untersttzung fr einen
pflegebedrftigen oder
lteren Angehrigen
Administrative oder ITUntersttzung
Autoreparatur
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
22
19
BE
BG
27
CZ
13
39
DK
23
DE
27
EE
35
IE
20
EL
13
ES
27
FR
24
IT
24
CY
22
LV
25
LT
28
LU
15
HU
20
MT
18
NL
13
AT
28
PL
13
PT
15
RO
16
SI
38
SK
39
FI
21
SE
16
UK
16
HR
21
T19
QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez pay au cours des 12 derniers mois et
pour lesquels vous avez une bonne raison de croire quils comprenaient du travail non dclar, cest--dire que le revenu
ntait pas compltement communiqu aux institutions fiscales ou de scurit sociale ? (PLUSIEURS REPONSES
POSSIBLES)
QE6 Which of the following goods or services have you paid for during the last 12 months, where you had a good reason
to believe that they included undeclared work, i.e. that the income was not completely reported to tax or social security
QE6 Fr welche der folgenden Waren oder Dienstleistungen haben Sie in den letzten 12 Monaten bezahlt, bei denen Sie
Grund zu der Annahme hatten, dass Schwarzarbeit im Spiel war, d. h. dass das Einkommen den Steuerbehrden oder
der Sozialversicherung nicht vollstndig gemeldet wurde? (MEHRFACHNENNUNGEN MGLICH)
Acheter de la
nourriture (p. ex.
des produits de la
ferme)
Acheter dautres
biens
Acheter dautres
services
Refus (SPONTANE)
NSP
Buying food (e.g.

farm produce)
Buying other goods
Buying other
services
Refusal
(SPONTANEOUS)
DK
Lebensmittel (z. B.
landwirtschaftliche
Erzeugnisse)
Andere Waren
Andere
Dienstleistungen
Verweigert
(SPONTAN)
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
12
15
19
BE
15
15
17
BG
41
26
CZ
12
14
21
DK
17
15
22
DE
38
EE
27
19
31
IE
EL
22
47
22
ES
FR
11
13
IT
15
17
15
CY
11
20
24
LV
36
16
14
LT
19
32
30
LU
11
12
16
HU
33
11
MT
16
25
35
NL
21
AT
16
21
PL
48
17
PT
25
39
26
RO
15
12
4
2
SI
24
21
26
SK
16
21
27
FI
11
38
SE
13
20
31
UK
14
HR
27
25
21
T20
QE7a Et pourriez-vous mindiquer approximativement combien dargent vous avez dpens au cours des 12 derniers mois
pour tous ces produits ou services provenant d'un travail non dclar ?
QE7a And approximately how much have you spent on all these undeclared goods and services in the last 12 months?
QE7a Und wie viel haben Sie in den letzten 12 Monaten ungefhr fr alle diese Waren und Dienstleistungen, bei denen
Schwarzarbeit im Spiel war, insgesamt ausgegeben?
1-50 euros
51-200 euros 201-500 euros
500+ euros
Ne se souvient
pas
Refus
NSP
1-50 euros
51-200 euros 201-500 euros
500+ euros
Don't
remember
Refusal
DK
1-50 euros
51-200 euros 201-500 euros
500+ euros
Kann mich
nicht erinnern
Verweigert
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
12
25
17
19
13
BE
23
18
29
11
BG
17
20
10
14
27
15
CZ
17
29
13
13
DK
27
16
36
DE
17
35
14
15
10
EE
23
30
17
10
IE
31
18
24
13
EL
11
23
17
19
19
ES
14
19
20
23
15
FR
13
32
13
15
12
IT
18
20
22
17
17
CY
15
15
13
27
15
13
LV
30
28
15
10
7
18
LT
15
27
19
11
LU
13
20
36
14
HU
24
34
24
MT
20
10
11
10
39
NL
13
21
17
33
AT
17
29
19
11
13
PL
15
24
13
13
10
17
PT
10
10
48
RO
18
13
16
33
SI
22
29
17
10
SK
15
24
10
12
10
23
FI
25
29
20
16
SE
32
22
27
UK
14
29
22
25
HR
16
26
16
14
15
T21
QE7b En pensant uniquement au service non dclar que vous achetez le plus frquemment, combien ce service vous cote-t-il
approximativement de lheure ?
QE7b When considering only the undeclared service which you buy most frequently, how much does this service cost you
approximately per hour?
QE7b Wenn Sie nur an die schwarz erbrachte Dienstleistung denken, die Sie am hufigsten kaufen, wie viel kostet diese
ungefhr pro Stunde?
1-5 euros
6-10
euros
11-15
euros
16-20
euros
20+
euros
N'achte jamais
de services non
dclars
Ne se
souvient
pas
Refus
NSP
1-5 euros
6-10
euros
11-15
euros
16-20
euros
20+
euros
Never buy
undeclared
services
Don't
remember
Refusal
DK
1-5 euros
6-10
euros
11-15
euros
16-20
euros
20+
euros
Verweigert
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
17
12
34
Kauft nie schwarz Kann mich

erbrachten
nicht
Dienstleistungen
erinnern
BE
26
17
23
BG
68
CZ
25
21
30
DK
21
20
23
17
DE
10
30
14
14
EE
17
19
12
23
IE
22
14
20
15
14
EL
11
53
ES
17
16
11
40
FR
25
11
31
IT
16
11
45
CY
14
13
64
LV
24
10
36
LT
12
11
48
LU
11
37
29
HU
16
57
MT
10
12
55
NL
21
19
10
17
19
AT
42
21
10
PL
17
10
23
38
PT
70
RO
14
15
11
57
36
SI
13
17
11
SK
19
51
FI
15
41
13
SE
15
12
29
25
UK
17
13
21
13
28
HR
25
10
10
10
28
T22
QE8 Parmi les suivants, pourriez-vous mindiquer qui vous avez achet ces biens ou services. (PLUSIEURS
REPONSES POSSIBLES)
QE8 Among the following, could you please indicate from whom did you buy these goods or services? (MULTIPLE
ANSWERS POSSIBLE)
QE8 Bitte sagen Sie mir, von wem auf der folgenden Liste Sie diese Waren oder Dienstleistungen erworben
haben. (MEHRFACHNENNUNGEN MGLICH)
Des amis, des
collgues ou des
connaissances
Des membres de la
famille
Des voisins
Des fournisseurs de
soins de sant
Friends, colleagues or
acquaintances
Relatives
Neighbours
Healthcare providers
Freunde, Kollegen oder

Bekannte
Verwandte
Nachbarn
Dienstleister aus dem

Gesundheitswesen
bzw. der
Gesundheitspflege
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
42
BE
37
10
BG
20
CZ
56
13
10
DK
50
11
DE
55
10
EE
43
IE
49
20
2
19
EL
21
ES
36
FR
56
10
10
IT
32
12
23
CY
44
25
LV
26
10
LT
24
10
11
LU
53
16
13
HU
30
11
MT
16
26
NL
49
11
AT
60
26
27
PL
28
12
PT
35
13
RO
41
20
SI
59
15
22
SK
55
21
18
FI
40
SE
32
UK
50
10
HR
56
11
T23
QE8 Parmi les suivants, pourriez-vous mindiquer qui vous avez achet ces biens ou services. (PLUSIEURS
REPONSES POSSIBLES)
QE8 Among the following, could you please indicate from whom did you buy these goods or services? (MULTIPLE
ANSWERS POSSIBLE)
QE8 Bitte sagen Sie mir, von wem auf der folgenden Liste Sie diese Waren oder Dienstleistungen erworben haben.
(MEHRFACHNENNUNGEN MGLICH)
Dautres
personnes ou
mnages privs
Des socits ou
entreprises
Autre (SPONTANE)
Refus
(SPONTANE)
NSP
Other private
persons or
households
Firms or
businesses
Other
(SPONTANEOUS)
Refusal
(SPONTANEOUS)
DK
Andere
Privatpersonen
oder Haushalte
Firmen oder
Unternehmen
Sonstiges
(SPONTAN)
Verweigert
(SPONTAN)
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
28
24
BE
28
27
BG
49
39
CZ
34
15
DK
34
28
DE
26
20
EE
35
34
IE
18
EL
45
43
ES
24
32
FR
14
16
IT
25
26
1
0
CY
42
22
LV
42
31
LT
58
14
LU
34
14
0
5
HU
34
31
12
MT
44
33
15
NL
29
10
AT
29
11
PL
39
20
PT
27
30
12
13
RO
34
10
SI
19
23
SK
40
17
FI
21
43
SE
25
41
UK
16
27
HR
29
10
T24
QE9 Parmi la liste suivante, quest-ce qui vous la fait acheter non dclar au lieu de lacheter sur le march officiel ?
(PLUSIEURS REPONSES POSSIBLES)
QE9 From the following, what made you buy it undeclared instead of buying it on the regular market? (MULTIPLE
ANSWERS POSSIBLE)
QE9 Was auf der folgenden Liste hat Sie veranlasst, die Ware oder Dienstleistung aus Schwarzarbeit zu erwerben, anstatt
sie auf dem regulren Markt zu kaufen? (MEHRFACHNENNUNGEN MGLICH)
Prix plus bas
Service plus rapide
Meilleure qualit
Afin daider quelquun qui

a besoin dargent
Lower price
Faster service
Better quality
In order to help someone

who is in need of money
Geringerer Preis
Schnellerer Service
Bessere Qualitt
Um jemandem zu helfen,
der Geld braucht
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
60
-6
20
-1
11
20
BE
64
22
10
15
BG
49
10
35
15
29
18
CZ
68
-3
37
25
14
10
DK
70
-2
17
-13
13
14
DE
56
-19
23
-8
29
15
EE
63
13
28
-15
18
12
IE
50
-11
20
-16
14
23
11
EL
74
16
13
12
ES
59
15
-7
28
17
FR
59
-8
18
-1
22
IT
63
-5
14
-2
23
CY
53
19
44
44
13
13
22
LV
70
22
28
10
15
12
LT
68
-5
27
17
10
LU
53
30
13
10
31
11
HU
61
26
21
10
18
MT
38
-6
20
-2
-9
-1
NL
61
13
-2
11
17
AT
76
47
17
37
19
PL
75
-13
13
-2
17
13
PT
62
-8
15
24
14
RO
41
-25
21
-5
19
-5
22
10
SI
64
-8
23
-7
26
11
22
16
SK
78
44
15
22
13
18
11
FI
53
21
-7
10
-4
SE
45
-15
26
-2
10
UK
45
-19
18
16
HR
68
25
19
34
T25
QE9 Parmi la liste suivante, quest-ce qui vous la fait acheter non dclar au lieu de lacheter sur le march officiel ?
(PLUSIEURS REPONSES POSSIBLES)
QE9 From the following, what made you buy it undeclared instead of buying it on the regular market? (MULTIPLE ANSWERS
POSSIBLE)
QE9 Was auf der folgenden Liste hat Sie veranlasst, die Ware oder Dienstleistung aus Schwarzarbeit zu erwerben, anstatt sie
auf dem regulren Markt zu kaufen? (MEHRFACHNENNUNGEN MGLICH)
Ctait un service entre

amis, membres de la
famille ou collgues
Le produit ou service
nest pas ou presque
pas disponible sur le
march officiel
It was a favour
amongst friends,
relatives or colleagues
The goods or service is

not or hardly available
on the regular market
Other
(SPONTANEOUS)
Refusal
(SPONTANEOUS)
DK
Es war eine Geflligkeit

unter Freunden,
Verwandten oder
Kollegen
Die Ware oder

Dienstleistung ist nicht
oder nur schwer auf
dem regulren Markt
erhltlich
Sonstiges
(SPONTAN)
Verweigert
(SPONTAN)
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
NSP
Autre (SPONTANE) Refus (SPONTANE)
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
22
10
-1
BE
21
-2
-4
13
-1
-2
BG
14
15
-3
-3
2
1
CZ
24
-7
-1
DK
25
10
-3
DE
42
19
11
-1
EE
22
11
-5
-2
IE
22
12
-7
-4
-1
EL
10
11
-3
12
-1
ES
14
-11
17
10
-9
-11
FR
32
13
10
-1
IT
15
-8
14
-1
CY
26
13
-12
LV
16
14
-2
-1
LT
15
-2
LU
31
18
-9
10
-3
HU
17
13
-4
-1
MT
14
16
-2
16
NL
22
11
15
-2
-1
-1
AT
46
10
15
PL
-6
PT
-1
-2
10
-2
11
10
RO
22
14
-1
-3
SI
31
17
11
SK
39
25
-3
-1
-12
0
FI
15
10
-4
24
11
SE
17
13
14
-1
UK
19
14
12
10
-2
-2
HR
21
18
T26
QE10 Parfois, les employeurs prfrent payer tout ou partie du salaire ou de la rmunration (pour du travail
supplmentaire, des heures supplmentaires ou la partie au-dessus du minimum lgal) en espces et sans le dclarer
aux autorits fiscales ou de scurit sociale. Votre employeur vous a-t-il pay tout ou partie de votre revenu de cette
faon au cours des 12 derniers mois ?
QE10 Sometimes employers prefer to pay all or part of the salary or the remuneration (for extra work, overtime hours or
the part above a legal minimum) in cash and without declaring it to tax or social security authorities. Has your employer
paid you any of your income in the last 12 months in this way?
QE10 Manchmal ziehen es Arbeitgeber vor, das Gehalt ganz oder teilweise oder die Vergtung (fr zustzliche Arbeit,
berstunden oder den Teil, der ber einem gesetzlichen Mindestbetrag liegt) in bar zu bezahlen, ohne es den
Steuerbehrden oder der Sozialversicherung zu melden. Hat Ihr Arbeitgeber Ihnen in den letzten 12 Monaten
irgendetwas von Ihrem Einkommen auf diese Weise ausbezahlt?
Oui
Non
Refus (SPONTANE)
NSP
Yes
No
DK
Ja
Nein
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
-2
93
-1
-1
BE
-2
95
BG
-8
87
14
-3
-3
CZ
93
-2
DK
96
-1
DE
96
EE
-3
91
-2
IE
93
20
-20
EL
88
-9
ES
91
-3
-2
FR
98
-1
-1
IT
-5
90
11
-4
-2
CY
-2
93
LV
11
-6
83
LT
-5
90
LU
95
-3
HU
-2
85
MT
-1
95
-1
NL
96
-2
AT
-2
90
-5
PL
-6
90
-1
PT
-1
93
-1
-5
RO
-16
73
27
-3
16
-8
SI
-1
91
-1
SK
88
-9
FI
-2
98
SE
-2
99
UK
96
-1
-1
HR
86
T27
QE11 Ce revenu faisait-il partie de votre rmunration pour votre travail rgulier, tait-ce un paiement pour des heures
supplmentaires ou tait-ce les deux ?
QE11 Was this income part of the remuneration for your regular work, was it payment for overtime hours or was it both?
QE11 War dieses Einkommen Teil der Vergtung fr Ihre regulre Arbeit, war es die Bezahlung fr berstunden oder war es
beides?
Une partie de la
rmunration du
travail rgulier
Part of the
remuneration of the
regular work
Heures
supplmentaires,
travail
A la fois travail
rgulier et heures
supplmentaires
Refus (SPONTANE)
NSP
Overtime, extrawork
Both regular and

overtime work
Refusal
(SPONTANEOUS)
DK
Teil der Vergtung

fr regulre Arbeit
berstunden,
zustzliche Arbeit
Verweigert
(SPONTAN)
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
Beides, fr regulre
und zustzliche
Arbeit
Diff.
EB
EB
79.2
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
37
31
25
-11
-1
BE
14
-4
44
-22
25
15
17
17
-6
-2
BG
61
15
15
24
-13
CZ
26
13
56
10
18
-23
DK
16
64
20
20
-8
-24
DE
38
62
-3
EE
48
11
26
26
-6
-9
-2
IE
14
60
-6
-12
18
EL
58
29
14
-40
16
-1
12
12
ES
48
30
23
-13
29
-3
-10
-4
FR
40
29
-61
14
-14
24
24
22
22
IT
19
41
24
30
-14
10
-3
-14
CY
100
91
-54
-37
LV
34
-13
18
38
LT
34
-10
22
12
44
-2
LU
64
-36
36
36
HU
21
45
-5
26
-1
MT
-100
NL
15
15
77
-7
-10
AT
-5
61
13
16
-14
14
10
-4
PL
30
-5
20
46
-4
4
-1
PT
33
14
29
14
20
-13
-14
18
RO
30
-18
44
35
19
-22
-1
SI
28
15
40
32
-19
SK
26
-13
28
-15
46
28
FI
51
15
49
10
-25
SE
84
78
16
-64
-9
-5
UK
70
43
13
-40
17
-3
HR
42
25
27
T28
QE12 Quel pourcentage environ du revenu annuel brut de votre travail principal avez-vous obtenu de cette faon ?
QE12 Approximately what percentage of your gross yearly income in your main job did you get this way?
QE12 Welchen Prozentsatz Ihres jhrlichen Brutto-Gehalts in Ihrem Hauptberuf haben Sie ungefhr auf diese Weise
erhalten?
1-24 %
25-49 %
50-74 %
75-100 %
Ne se souvient
pas
Refus
NSP
1-24 %
25-49 %
50-74 %
75-100 %
Don't
remember
Refusal
DK
1-24 %
25-49 %
50-74 %
75-100 %
Kann mich
nicht erinnern
Verweigert
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
28
10
-9
12
12
16
16
-12
BE
36
-37
26
12
17
10
BG
11
-9
31
15
-15
16
14
26
-3
CZ
25
-27
26
-4
25
25
10
-6
14
DK
74
14
10
10
16
-24
DE
20
-27
27
27
20
-5
33
EE
40
-2
17
-2
16
18
-3
-6
IE
57
14
14
-11
29
29
-25
-11
EL
30
-24
-12
-9
19
19
18
18
16
ES
-35
45
41
16
-16
-6
FR
40
14
-11
-28
22
22
38
IT
-5
11
21
28
28
13
-14
19
-16
CY
-60
25
25
75
75
-40
LV
16
-4
19
21
-21
23
10
-1
11
LT
39
24
13
-11
17
-20
-11
24
18
LU
20
-80
19
19
61
61
HU
43
-8
23
11
-11
18
18
-1
-13
MT
-100
NL
53
-8
15
-16
14
14
19
AT
61
-16
-4
23
23
-8
16
-2
PL
42
22
-3
27
-4
-23
23
19
-11
PT
-5
-16
30
23
28
13
23
-16
RO
18
-37
21
21
24
19
35
-9
SI
40
-7
-5
26
13
-4
22
11
12
-7
SK
36
-8
11
-11
18
-15
27
20
FI
100
37
-37
SE
100
22
-6
-5
-10
UK
31
12
12
21
21
24
24
11
-58
HR
29
15
14
16
23
T29
QE13 Combien de personnes APPROXIMATIVEMENT travaillent-elles pour lorganisation dans laquelle vous travaillez
(emploi plein temps et temps partiel confondus) ?
QE13 Thinking about the organisation you work for, APPROXIMATELY how many employees does it have (including
both full and part time)?
QE13 Ungefhr wie viele Angestellte (Voll- und Teilzeit) arbeiten in der Organisation bzw. dem Unternehmen, fr das
Sie arbeiten?
Refus
(SPONTANE)
Refusal
(SPONTANEOUS)
1-4
5-9
10-19
20-49
50-99
100-499
500 ou
plus
1-4
5-9
10-19
20-49
50-99
100-499
500 or
more
1-4
5-9
10-19
20-49
50-99
100-499
500 oder
mehr
Verweigert
(SPONTAN)
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
10
12
14
10
15
23
BE
14
15
21
24
BG
10
19
20
14
15
CZ
14
23
13
19
12
5
1
NSP
DK
DK
17
11
16
34
DE
13
14
13
19
24
EE
16
15
17
19
IE
14
13
12
10
11
13
17
EL
24
18
16
10
ES
15
12
15
10
12
15
FR
10
10
11
19
34
2
5
IT
17
23
18
13
CY
20
19
11
14
12
LV
12
17
19
13
16
12
LT
15
21
16
17
14
LU
12
11
22
32
HU
12
17
17
16
11
MT
15
12
10
14
12
24
NL
10
24
41
AT
14
22
21
11
13
PL
10
13
19
10
11
11
11
PT
14
18
16
11
10
11
RO
10
12
10
10
28
SI
12
14
14
18
18
SK
11
13
26
15
16
10
FI
11
11
14
19
29
SE
15
19
46
UK
10
10
13
43
HR
10
14
15
15
19
14
T30
QE14 Mis part un emploi rgulier, avez-vous, vous-mme, exerc une activit paye non dclare au cours
des 12 derniers mois ?
QE14 Apart from a regular employment, have you yourself carried out any undeclared paid activities in the last
12 months?
QE14 Sind Sie selbst neben Ihrer regulren Beschftigung in den letzten 12 Monaten irgendeiner Ttigkeit
nachgegangen, fr die Sie schwarz bezahlt wurden?
Oui
Non
Refus (SPONTANE)
NSP
Yes
No
Refusal
(SPONTANEOUS)
DK
Ja
Nein
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
-1
93
BE
-2
95
BG
93
-3
-1
CZ
-3
93
DK
-9
91
10
-1
DE
-1
94
-1
EE
11
85
-1
IE
-2
94
-7
EL
-1
93
-2
ES
93
-2
FR
-1
94
IT
-1
93
-1
CY
97
-1
-2
LV
11
-4
85
-1
LT
89
-2
0
0
LU
94
HU
-3
90
MT
-1
96
-1
NL
11
-2
88
-1
AT
-2
90
-3
PL
-2
94
-1
PT
-1
95
-1
RO
-1
88
-1
SI
90
-2
SK
-1
92
-1
FI
-1
94
-1
SE
-3
93
-1
UK
97
-2
-1
HR
89
T31
QE15a Parmi les suivantes, quelles activits non dclares avez-vous exerces au cours des 12 derniers mois ? (PLUSIEURS
REPONSES POSSIBLES)
QE15a Which of the following activities have you carried out undeclared in the last 12 months? (MULTIPLE ANSWERS
POSSIBLE)
QE15a Welchen der folgenden Ttigkeiten sind Sie in den letzten 12 Monaten schwarz nachgegangen?
Du babysitting
Du nettoyage
Du repassage
Des rparations ou
rnovations
Babysitting
Cleaning
Ironing clothes
Babysitten
Putzen
Wsche bgeln
Reparatur- oder
Renovierungsarbeiten
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
12
13
19
BE
10
18
BG
11
28
CZ
12
15
29
DK
10
29
DE
19
EE
17
IE
25
16
EL
10
18
ES
26
11
FR
25
14
15
IT
25
11
CY
10
10
30
LV
29
LT
24
LU
14
32
HU
12
19
MT
24
NL
14
13
13
AT
10
15
34
PL
28
PT
11
45
25
RO
26
SI
18
SK
30
FI
11
29
SE
18
UK
10
27
HR
24
T32
REPONSES POSSIBLES)
POSSIBLE)
Du jardinage
Serveur ou serveuse
Des cours particuliers
De laide pour dmnager
Gardening
As a waiter or waitress
Tutoring
Help moving house
Gartenarbeit
Kellnern
Nachhilfe geben
Umzugshilfe
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
14
11
BE
14
27
12
BG
11
CZ
11
14
24
4
DK
DE
12
15
11
EE
10
IE
10
EL
16
ES
20
FR
13
14
IT
CY
10
10
10
LV
12
LT
LU
14
20
26
HU
35
10
12
MT
NL
13
12
AT
16
30
PL
27
PT
12
RO
31
SI
SK
11
14
FI
SE
19
UK
37
10
16
HR
13
16
T33
REPONSES POSSIBLES)
POSSIBLE)
De laide un proche g
ou dpendant
De laide administrative
ou informatique
Des rparations de
voitures
Vendre de la nourriture
(p. ex. des produits
fermiers)
Assistance for a
dependant or elderly
relative
Administrative or IT
assistance
Car repairs
Selling food (e.g. farm

produce)
Untersttzung fr einen
pflegebedrftigen oder
lteren Angehrigen
Administrative oder ITUntersttzung
Autos reparieren
Verkauf von
Lebensmitteln (z. B.
landwirtschaftliche
Erzeugnisse)
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
BE
BG
10
CZ
18
DK
10
DE
11
EE
IE
11
EL
ES
FR
IT
10
12
CY
10
LV
10
LT
LU
14
13
19
HU
MT
41
25
NL
10
13
AT
PL
PT
12
RO
SI
SK
13
FI
14
10
SE
15
11
UK
12
HR
T34
REPONSES POSSIBLES)
POSSIBLE)
Vendre dautres biens
Vendre dautres services
Refus (SPONTANE)
NSP
Selling other goods
Selling other services
DK
Verkauf anderer Waren
Verkauf anderer
Dienstleistungen
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
15
BE
12
BG
16
CZ
12
DK
16
24
DE
19
EE
12
32
IE
14
EL
29
ES
19
FR
IT
11
18
CY
20
LV
14
LT
20
29
LU
18
20
HU
11
MT
10
NL
10
25
AT
20
PL
10
11
PT
17
RO
12
SI
21
10
SK
16
17
FI
20
SE
16
36
UK
12
HR
13
15
T35
QE15b Combien dargent avez-vous APPROXIMATIVEMENT gagn avec ces activits non dclares au cours des 12 derniers
mois ?
QE15b APPROXIMATELY how much money have you earned from these undeclared activities in the last 12 months?
QE15b Ungefhr wie viel Geld haben Sie in den letzten 12 Monaten mit Schwarzarbeit verdient?
1-100 euros
101-200
euros
201-500
euros
501-1000
euros
1000+ euros
Ne se
souvient pas
Refus
NSP
1-100 euros
101-200
euros
201-500
euros
501-1000
euros
1000+ euros
Don't
remember
Refusal
DK
1-100 euros
101-200
euros
201-500
euros
501-1000
euros
1000+ euros
Kann mich
nicht
erinnern
Verweigert
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
20
17
11
12
16
BE
20
19
22
10
BG
18
11
17
28
14
CZ
14
18
20
12
14
11
DK
14
11
13
31
16
DE
36
11
19
11
EE
29
12
11
16
13
IE
18
27
18
18
EL
11
10
10
16
39
11
ES
24
10
14
27
11
FR
23
16
26
12
10
IT
11
16
24
37
12
CY
10
30
10
10
10
30
LV
36
15
13
LT
13
16
12
12
11
11
16
LU
11
14
17
11
12
20
HU
17
14
12
38
MT
41
34
25
NL
32
23
15
AT
15
15
18
27
PL
23
33
PT
23
12
23
24
RO
12
13
21
38
SI
20
13
13
14
11
11
SK
18
14
10
10
17
21
FI
32
21
24
13
SE
17
29
13
29
UK
25
13
20
16
12
HR
11
10
13
19
24
11
T36
QE16 Pourriez-vous me dire pour qui vous avez exerc ces activits. (PLUSIEURS REPONSES POSSIBLES)
QE16 Would you please indicate for whom you carried out any of these activities? (MULTIPLE ANSWERS POSSIBLE)
QE16 Wrden Sie mir bitte sagen, fr wen Sie diese Ttigkeiten ausgefhrt haben? (MEHRFACHNENNUNGEN
MGLICH)
Des amis, des collgues

ou des connaissances
Des membres de la
famille
Des voisins
Dautres personnes ou
mnages privs
Friends, colleagues or
acquaintances
Relatives
Neighbours
Other private persons or

households
Freunde, Kollegen oder

Bekannte
Verwandte
Nachbarn
Andere Privatpersonen
oder Haushalte
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
49
27
18
30
BE
41
22
15
33
BG
40
11
16
51
CZ
67
29
27
25
DK
71
27
34
DE
42
36
13
19
EE
62
23
18
IE
66
34
15
11
EL
25
17
10
65
ES
36
14
16
33
FR
61
28
27
23
IT
26
28
10
53
CY
60
50
20
30
LV
51
20
23
28
LT
38
24
27
35
LU
61
39
23
36
HU
42
19
32
50
MT
24
41
35
NL
56
35
19
27
AT
67
42
38
38
PL
38
15
15
25
PT
47
29
41
47
RO
47
24
22
43
SI
63
17
11
17
SK
50
25
41
FI
53
41
27
SE
52
31
15
33
UK
57
39
16
HR
58
17
24
22
T37
QE16 Pourriez-vous me dire pour qui vous avez exerc ces activits. (PLUSIEURS REPONSES POSSIBLES)
QE16 Would you please indicate for whom you carried out any of these activities? (MULTIPLE ANSWERS POSSIBLE)
QE16 Wrden Sie mir bitte sagen, fr wen Sie diese Ttigkeiten ausgefhrt haben? (MEHRFACHNENNUNGEN
MGLICH)
Des socits ou
entreprises
Autre (SPONTANE)
Refus (SPONTANE)
NSP
Firms or businesses
Other (SPONTANEOUS)
Refusal
(SPONTANEOUS)
DK
Firmen oder Geschfte
Sonstige (SPONTAN)
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
14
BE
20
BG
15
0
0
CZ
DK
DE
20
EE
15
IE
26
EL
26
ES
19
FR
16
IT
25
CY
10
LV
12
LT
LU
22
HU
15
MT
NL
10
AT
11
PL
10
0
0
PT
12
RO
SI
15
SK
18
FI
SE
17
UK
HR
16
T38
QE17 Dans la liste suivante, quelles taient les raisons pour exercer ces activits non dclares ? (PLUSIEURS REPONSES
POSSIBLES)
QE17 Among the following, what were the reasons for doing these activities undeclared? (MULTIPLE ANSWERS POSSIBLE)
QE17 Aus welchen der folgenden Grnde haben Sie diese Arbeiten schwarz gemacht? Liste zeigen und vorlesen!
Mehrfachnennungen mglich!
La(les) personne(s) qui

lont acquise ont insist
sur la non-dclaration
formalits pour exercer
une activit conomique
lgale sont trop
compliques
formalits pour exercer
une activit conomique
mineure ou occasionnelle
Vous ne pouviez pas

trouver un emploi
dclar
The person(s) who

acquired it insisted on the
non-declaration
Bureaucracy or red tape

for a regular economic
activity is too complicated
Bureaucracy or red tape

for minor or occasional
activities is too
complicated
You could not find a

regular job
Der/die Auftraggeber
bestand/en auf
Schwarzarbeit

Papierkrieg fr die
Ausbung einer regulren
wirtschaftlichen Ttigkeit
ist zu kompliziert

Papierkrieg fr
geringfgige oder
gelegentliche
wirtschaftliche Ttigkeiten
ist zu kompliziert
Sie konnten keine

regulre Arbeit finden
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
10
11
21
BE
13
18
19
BG
11
24
CZ
19
23
DK
10
26
DE
13
EE
16
19
IE
30
EL
18
14
42
ES
23
39
FR
IT
11
10
46
CY
40
LV
16
10
LT
28
LU
11
25
35
HU
20
39
MT
24
25
NL
11
28
AT
11
11
12
PL
17
31
PT
12
23
30
RO
12
26
SI
13
12
15
SK
12
12
32
FI
16
16
18
SE
21
18
13
11
UK
32
HR
21
28
T39
POSSIBLES)
Vous pouviez demander

un prix plus lev pour
votre travail
Les deux parties en ont

profit
Travailler de manire non

dclare est une pratique
courante dans votre
contributions la scurit
rgion ou votre secteur, il
sociale sont trop levs
ny a donc pas de
vritable alternative
You were able to ask for a

higher fee for your work
Both parties benefited

from it
Working undeclared is
common practice in your
security contributions are region or sector of activity
too high
so there is no real
alternative
Sie konnten mehr Geld fr Beide Seiten haben davon

Ihre Arbeit verlangen
profitiert

Sozialabgaben sind zu
hoch
Schwarzarbeit ist in Ihrer

Region oder Branche
blich, weshalb es keine
echte Alternative gibt
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
50
16
14
BE
63
22
22
BG
12
54
16
15
CZ
60
16
17
DK
17
69
DE
63
EE
10
52
10
IE
30
17
EL
30
27
23
ES
26
18
17
FR
63
19
16
IT
21
18
28
CY
10
40
20
LV
64
17
LT
40
28
LU
64
16
HU
14
54
26
11
MT
NL
56
22
AT
80
19
23
PL
37
16
22
31
PT
12
42
35
RO
25
13
15
SI
16
47
10
SK
58
21
28
FI
69
SE
60
13
UK
61
HR
49
12
19
T40
POSSIBLES)
LEtat ne fait rien
pour vous,
pourquoi devriezvous alors payer
des impts
Il est difficile de
vivre avec les
prestations
sociales
Vous navez pas

d'autre source de
revenus
Autre
(SPONTANE)
Refus
(SPONTANE)
NSP
The State does not

do anything for
It is difficult to live
You have no other
you, so why
on social welfare
means of income
should you pay
benefits
taxes
Other (SPONTANEOUS)
DK
Der Staat tut

Sie haben keine
Es ist schwierig,
nichts fr Sie,
von
anderen
warum sollten Sie
Sozialleistungen zu Einkommensquelle
also Steuern
leben
n
zahlen
Sonstige
(SPONTAN)
Verweigert
(SPONTAN)
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
15
2
0
BE
17
25
BG
14
24
CZ
21
13
25
DK
DE
13
EE
10
14
IE
10
10
EL
10
43
ES
25
11
FR
12
16
IT
21
CY
30
LV
16
LT
11
19
30
LU
HU
19
17
24
MT
10
41
NL
10
AT
10
23
PL
20
13
PT
30
30
18
RO
24
26
SI
14
14
16
SK
22
18
18
FI
10
11
12
SE
12
UK
11
HR
16
24
T41
QE18 Hormis les considrations financires, avez-vous rencontr lune des consquences suivantes en travaillant de manire
non dclare ? (PLUSIEURS REPONSES POSSIBLES)
QE18 Apart from financial considerations, did you experience any of the following consequences when working undeclared?
(MULTIPLE ANSWERS POSSIBLE)
QE18 Haben Sie, von den finanziellen Erwgungen einmal abgesehen, eine oder mehrere der folgenden Auswirkungen erlebt,
als Sie schwarzgearbeitet haben? (MEHRFACHNENNUNGEN MGLICH)
Un risque plus lev

daccidents compar un
travail rgulier
A higher risk of accidents
as compared to a regular
job
Ein hheres Unfallrisiko im
Vergleich zu regulrer
Arbeit
Un manque dassurance
contre les accidents
Des conditions physiques

de travail plus dures
compar un travail
rgulier
Harder physical working

Lack of insurance against
conditions as compared to
accidents
a regular job
Fehlende
Unfallversicherung
EB
79.2
Diff.
EB
67.3
EB
79.2
EU 27
-2
19
BE
-9
BG
-12
CZ
-8
14
DK
DE
-1
EE
-6
Diff.
EB
67.3
Hrtere krperliche Arbeit

im Vergleich zu regulrer
Arbeit
Un risque plus lev de

perdre votre travail
A higher risk of losing

your job
Ein hheres Risiko, Ihren

Arbeitsplatz zu verlieren
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-2
-2
-10
10
-2
-26
-12
-2
-7
17
21
19
-3
12
-6
-5
-2
-12
-2
-2
IE
25
19
11
-2
10
EL
27
-5
13
ES
10
33
14
-8
13
FR
25
-6
0
IT
12
-9
42
-2
-5
17
CY
20
20
LV
-3
18
-13
-4
13
LT
-18
12
-27
-4
-15
LU
11
11
33
25
-13
23
20
HU
11
-3
35
19
26
29
MT
-32
-22
NL
-20
-7
-11
-2
AT
-2
-6
-6
-1
PL
-7
10
-9
11
11
PT
18
13
24
18
11
23
10
RO
14
16
-3
-3
-23
SI
-6
-3
SK
-6
13
-16
-12
23
12
FI
22
19
35
17
-6
10
SE
-4
25
UK
11
11
HR
12
19
14
T42
QE18 Hormis les considrations financires, avez-vous rencontr lune des consquences suivantes en travaillant de
manire non dclare ? (PLUSIEURS REPONSES POSSIBLES)
QE18 Apart from financial considerations, did you experience any of the following consequences when working
undeclared? (MULTIPLE ANSWERS POSSIBLE)
QE18 Haben Sie, von den finanziellen Erwgungen einmal abgesehen, eine oder mehrere der folgenden Auswirkungen
erlebt, als Sie schwarzgearbeitet haben? (MEHRFACHNENNUNGEN MGLICH)
Pas de droit aux
Autre (SPONTANE) Aucun (SPONTANE) Refus (SPONTANE)
prestations sociales
NSP
No social security
entitlements
Other
(SPONTANEOUS)
None
(SPONTANEOUS)
Refusal
(SPONTANEOUS)
DK
Keine Ansprche
aus der
Sozialversicherung
Sonstige
(SPONTAN)
Keine (SPONTAN)
Verweigert
(SPONTAN)
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
20
54
46
-7
-42
BE
22
-10
59
59
-4
-44
BG
20
51
51
-9
13
-20
CZ
28
41
41
-23
10
-28
DK
-10
81
81
-7
-60
DE
20
-6
73
72
-2
-58
EE
15
-3
67
63
-8
-44
IE
15
-8
45
45
-9
-53
EL
43
48
-7
-8
ES
46
34
34
-3
-55
FR
10
67
58
-16
-39
IT
15
27
27
-15
-13
CY
20
60
60
-100
LV
26
36
36
-1
11
-36
LT
22
12
12
47
47
-3
-32
LU
24
-8
47
47
-28
-37
HU
40
-1
28
23
-2
-32
MT
50
50
50
-18
NL
-5
84
77
-11
-35
AT
11
-2
77
50
-2
-41
PL
12
-1
27
22
-2
16
-31
PT
36
35
35
-3
-58
RO
11
49
46
11
-38
SI
69
69
-26
-46
SK
26
-7
43
43
-4
-35
FI
23
53
42
-12
-51
SE
24
37
21
-48
UK
21
56
51
-17
-66
HR
22
51
T43
QE19 Lesquelles des propositions suivantes sappliquent vous ? (PLUSIEURS REPONSES POSSIBLES)
QE19 Does the following apply to you? (MULTIPLE ANSWERS POSSIBLE)
QE19 Trifft Folgendes auf Sie zu? (MEHRFACHNENNUNGEN MGLICH)
Vous travaillez sans
tre pay(e) (plein
temps ou temps
partiel) pour une
entreprise familiale
Vous tes salari(e)

SANS un contrat
formel crit
Votre salaire est

variable, avec une
partie substantielle
base sur les rsultats
You are employed

WITHOUT a formal
written contract
Your salary is
You work unpaid
variable, with a
(either part or full
substantial part based time) for a partner or
family business
on results
Sie sind ohne einen

formalen schriftlichen
Arbeitsvertrag
beschftigt
Aucun
(SPONTANE)
Refus
(SPONTANE)
NSP
None
(SPONTANEOUS)
Refusal
(SPONTANEOUS)
DK
Die Hhe Ihres

Sie arbeiten unbezahlt
Gehalts ist variabel
(entweder Teil- oder
Nichts davon Verweigert
und ein wesentlicher
Vollzeit) fr einen
(SPONTAN) (SPONTAN)
Teil davon ist
Partner oder in einem
ergebnisabhngig
Familienunternehmen
WN
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EB
79.2
EU 27
87
BE
86
BG
91
CZ
85
DK
89
DE
91
EE
10
73
IE
83
EL
91
ES
93
FR
89
IT
83
CY
13
80
LV
10
79
LT
80
LU
92
HU
83
MT
84
NL
90
AT
91
1
2
PL
81
PT
81
RO
78
12
SI
88
SK
13
82
FI
87
SE
91
UK
89
HR
89
T44
QE20.1 Je voudrais prsent savoir comment vous considrez diffrents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser lchelle suivante : '1' signifie que vous
le trouvez "tout fait inacceptable" et '10' que vous le trouvez "tout fait acceptable".
Quelquun reoit des paiements de la scurit sociale sans y avoir droit
QE20.1 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you find
it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means that
you find it "absolutely acceptable".
Someone receives welfare payments without entitlement
QE20.1 Nun wsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir fr jede der folgenden
Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1" bedeutet,
dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen akzeptabel".
Jemand bezieht unberechtigt Sozialleistungen
1 Tout fait
inacceptable
1 Absolutely
unacceptable
1 Vollkommen
inakzeptabel
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
68
10
65
-4
BG
65
13
EB
79.2
EU 27
BE
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-1
-1
-1
11
CZ
68
-4
-2
DK
84
-3
-2
DE
66
-4
13
-1
EE
64
-5
-1
1
IE
54
12
10
-2
EL
65
-5
11
-1
ES
73
24
-12
-4
-2
-2
-1
FR
78
-1
-1
IT
66
12
-1
-1
-2
-1
CY
93
-1
-2
LV
48
-2
16
LT
64
-1
-1
LU
75
-7
-1
HU
61
12
-4
11
-1
-3
MT
76
-6
NL
75
-1
11
-1
-1
AT
57
15
12
-1
11
-2
-5
-5
PL
55
-7
-1
11
PT
48
18
-2
17
-3
-1
RO
65
13
11
-4
-1
-1
SI
78
-2
-1
-1
SK
63
-7
10
-2
FI
67
12
-3
11
-1
SE
83
-6
UK
73
-2
HR
82
T45
QE20.1 Je voudrais prsent savoir comment vous considrez diffrents comportements. Pour chacun de ceux-ci, pouvezvous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser lchelle suivante : '1' signifie que
vous le trouvez "tout fait inacceptable" et '10' que vous le trouvez "tout fait acceptable".
QE20.1 Now I would like to know how you assess various behaviours. For each of them, please tell me to what extent you
find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10' means
that you find it "absolutely acceptable".
dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen
akzeptabel".
10 Tout fait
acceptable
Refus
(SPONTANE)
NSP
10 Absolutely
acceptable
Refusal
(SPONTANEOUS)
DK
10 Vollkommen
akzeptabel
Verweigert
(SPONTAN)
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
BE
-1
-1
BG
-1
-3
-1
CZ
-2
DK
-1
DE
EE
-1
-1
-5
IE
-2
EL
ES
-1
-5
FR
-1
IT
-1
-1
-1
CY
-1
LV
-1
-1
-2
-1
-1
LT
-1
-2
-1
LU
-1
-1
HU
-1
-2
-1
-1
MT
-1
NL
AT
-1
-1
-1
PL
-1
-2
PT
-1
-2
RO
-1
-6
SI
-1
-1
SK
FI
-1
SE
-1
UK
-1
HR
T46
find it acceptable or not. Please use the following scale: '1' means that you find it "absolutely unacceptable" and '10'
means that you find it "absolutely acceptable".
Verhaltensweisen, inwieweit Sie sie akzeptabel finden oder nicht. Bitte verwenden Sie dazu die folgende Skala: "1"
bedeutet, dass Sie eine Verhaltensweise "vollkommen inakzeptabel" finden, und "10" bedeutet, Sie finden sie "vollkommen
akzeptabel".
Total 'Inacceptable' (1-4)
Total 'Moyennement
acceptable' (5-6)
Total 'Acceptable' (7-10)
Total 'Unacceptable' (1-4)
Total 'Fairly Acceptable' (5-6)
Total 'Moyennement
acceptable' (5-6)
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
90
90
-1
BG
88
-3
EB
79.2
EU 27
BE
CZ
86
DK
96
-1
DE
90
-2
EE
83
-1
IE
83
11
EL
92
-1
ES
90
-1
FR
93
-1
-1
IT
90
-3
CY
98
-2
-1
LV
67
20
-4
LT
78
10
-2
LU
93
-1
HU
85
-3
-2
MT
90
-5
NL
95
-1
AT
87
-5
-2
PL
82
-1
11
PT
90
-5
-1
RO
88
-1
SI
92
-3
-1
SK
85
-4
FI
93
-1
SE
96
-1
UK
90
-1
HR
90
T47
Quelquun utilise les transports publics sans un ticket valable
Someone uses public transport without a valid ticket
Jemand nutzt ffentliche Verkehrsmittel ohne gltige Fahrkarte
1 Tout fait
inacceptable
1 Absolutely
unacceptable
1 Vollkommen
inakzeptabel
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
47
11
12
11
-1
48
-2
15
11
BG
54
14
-2
10
-1
-1
-1
-1
EB
79.2
EU 27
BE
CZ
46
11
11
-1
11
-1
-1
DK
63
-2
12
-1
-2
-1
DE
46
-4
13
12
-1
10
EE
47
-16
10
12
1
0
IE
46
13
-2
13
-2
11
-1
EL
51
-9
12
-4
12
10
ES
50
19
10
-6
12
-3
10
-2
-3
FR
39
-3
11
11
17
-3
IT
48
13
11
-3
10
-2
-4
-1
CY
69
-3
11
LV
34
-13
-1
17
LT
53
-1
12
LU
42
-15
-1
12
16
HU
46
11
10
-2
11
MT
67
-8
-2
-1
NL
45
-2
12
18
11
-1
AT
36
10
10
14
11
12
-1
-2
PL
41
-4
11
12
12
-1
PT
36
16
-6
17
12
11
RO
54
13
12
-2
10
-1
-1
-2
SI
54
-3
10
SK
50
10
-4
13
-3
10
-2
FI
51
-2
12
-5
13
SE
49
-8
-2
18
10
10
-1
UK
53
10
-1
13
-1
HR
49
12
T48
akzeptabel".
10 Tout fait
acceptable
Refus
(SPONTANE)
NSP
10 Absolutely
acceptable
Refusal
(SPONTANEOUS)
DK
10 Vollkommen
akzeptabel
Verweigert
(SPONTAN)
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
-1
BE
-1
-1
-1
-1
-1
BG
-2
-3
CZ
-1
-1
-2
DK
-1
-1
DE
-1
-1
EE
0
-5
IE
-1
-2
-1
-2
EL
-1
ES
-3
-1
-4
FR
-1
-1
IT
-1
-1
-1
-1
CY
-1
-1
-1
LV
-1
LT
-1
-4
-1
LU
-1
-1
HU
-1
-2
-1
MT
-1
NL
-1
AT
-1
-1
-2
-3
-1
-1
PL
-1
PT
-1
-1
-1
-2
RO
-1
-1
-2
-3
SI
-1
-2
-1
SK
-1
1
1
FI
-1
SE
-1
UK
-1
-1
-1
HR
T49
akzeptabel".
Total 'Moyennement
acceptable' (5-6)
Total 'Moyennement
acceptable' (5-6)
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
78
15
-1
BE
81
15
-4
BG
83
-2
-1
CZ
77
14
-1
-2
DK
89
-3
-2
DE
78
-1
13
-2
EE
71
-8
16
11
5
-4
IE
75
11
17
-1
EL
83
-8
12
ES
81
11
12
-5
-1
FR
67
22
-1
10
IT
83
12
-5
-2
CY
92
-1
LV
56
-14
23
18
4
-4
LT
72
15
10
LU
67
-10
20
13
HU
74
17
-2
MT
87
-3
NL
84
13
-1
AT
72
12
17
-4
-7
PL
73
-1
18
-1
PT
81
14
-2
RO
82
10
-2
-5
SI
78
13
-3
SK
78
13
-3
FI
83
-5
10
SE
84
11
UK
78
15
-2
HR
69
17
12
T50
Une personne prive est engage par un mnage priv pour un travail et elle ne communique pas le paiement reu en retour
aux institutions fiscales ou de scurit sociale mme si ce devrait tre communiqu
A private person is hired by a private household for work and he\ she does not report the payment received in return to tax or
social security institutions although it should be reported
Eine Privatperson wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafr erhaltene Zahlung nicht an
Steuerbehrden oder die Sozialversicherung, obwohl sie gemeldet werden msste
1 Tout fait
inacceptable
1 Absolutely
unacceptable
1 Vollkommen
inakzeptabel
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
37
10
12
BE
28
13
14
-1
-1
10
20
BG
32
-4
11
13
CZ
25
-1
-2
17
DK
33
DE
31
-1
13
19
-3
13
16
EE
19
-11
16
-3
IE
37
10
10
-1
11
10
-1
15
EL
46
14
-3
13
10
-2
ES
44
11
-10
11
-3
-2
15
FR
43
12
-3
15
-5
0
-3
IT
42
13
12
14
11
-1
-5
CY
55
10
-1
11
-3
LV
16
-6
-2
21
-2
LT
22
-3
16
LU
29
-4
11
-2
20
HU
34
-3
12
12
14
-1
-2
MT
59
-9
NL
13
-2
10
-1
10
21
-3
11
AT
27
10
12
14
10
-1
12
-5
-2
PL
30
12
16
-1
PT
26
17
-4
18
12
12
-2
RO
31
13
11
12
-1
SI
35
-1
-4
15
SK
29
-8
10
-3
-1
17
FI
39
-2
12
-7
15
10
12
-1
SE
33
-1
16
-1
16
-1
UK
48
-1
10
11
-3
13
HR
40
14
T51
Une personne prive est engage par un mnage priv pour un travail et elle ne communique pas le paiement reu en
retour aux institutions fiscales ou de scurit sociale mme si ce devrait tre communiqu
A private person is hired by a private household for work and he\ she does not report the payment received in return to tax
or social security institutions although it should be reported
akzeptabel".
Eine Privatperson wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafr erhaltene Zahlung nicht an
Steuerbehrden oder die Sozialversicherung, obwohl sie gemeldet werden msste
10 Tout fait
acceptable
Refus
(SPONTANE)
NSP
10 Absolutely
acceptable
Refusal
(SPONTANEOUS)
DK
10 Vollkommen
akzeptabel
Verweigert
(SPONTAN)
WN
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-1
-1
-1
-4
-2
-4
BG
-1
-2
-3
CZ
-1
-1
DK
-6
-2
-3
-1
DE
-1
-1
-3
EE
-2
-1
22
IE
-1
-1
-1
-2
-3
-5
EB
79.2
EU 27
BE
EL
-1
-1
ES
-2
-3
FR
-1
-1
0
-1
IT
-2
-1
CY
LV
17
-1
-1
LT
-1
18
-4
-1
LU
-2
-1
-2
-2
HU
-1
-1
-1
-1
-1
-1
MT
-2
NL
12
-1
AT
-3
-1
-3
-1
PL
-3
-1
-1
-1
PT
-1
-1
-1
-3
RO
-3
-1
-3
-5
SI
-1
SK
-1
-2
-2
FI
-1
SE
-2
-1
UK
-1
-1
HR
T52
Une personne prive est engage par un mnage priv pour un travail et elle ne communique pas le paiement reu en
retour aux institutions fiscales ou de scurit sociale mme si ce devrait tre communiqu
A private person is hired by a private household for work and he\ she does not report the payment received in return to
tax or social security institutions although it should be reported
akzeptabel".
Eine Privatperson wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafr erhaltene Zahlung nicht
an Steuerbehrden oder die Sozialversicherung, obwohl sie gemeldet werden msste
Total 'Moyennement
acceptable' (5-6)
Total 'Moyennement
acceptable' (5-6)
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
67
18
-2
11
-2
60
26
12
-10
EB
79.2
EU 27
BE
EB
79.2
Diff.
EB
67.3
BG
60
17
18
-1
CZ
49
-2
24
22
DK
62
11
23
-1
14
-11
DE
62
20
15
-5
EE
38
-6
20
36
IE
68
21
-5
EL
82
12
-1
-2
ES
72
-4
18
FR
70
19
-5
IT
78
12
13
-9
-3
CY
81
-4
LV
33
-6
26
38
LT
40
21
35
-1
LU
55
-4
26
17
-2
HU
64
19
-2
13
-5
MT
81
-4
NL
39
-1
32
-3
27
AT
63
13
20
-6
14
-5
PL
60
20
-2
14
-4
PT
72
18
-1
RO
64
11
16
-1
12
-7
SI
56
-6
21
17
SK
51
-7
24
18
-1
FI
76
-7
15
SE
65
19
14
-3
UK
77
15
HR
61
20
16
T53
Une socit est engage par un mnage priv pour un travail et elle ne communique pas le paiement reu en retour aux
institutions fiscales ou de scurit sociale
A firm is hired by a private household for work and it does not report the payment received in return to tax or social security
institutions
Eine Firma wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafr erhaltene Zahlung nicht an
Steuerbehrden oder die Sozialversicherung
1 Tout fait
inacceptable
1 Absolutely
unacceptable
1 Vollkommen
inakzeptabel
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
53
12
-1
11
BE
44
12
-2
15
-1
12
BG
48
14
-2
12
-2
CZ
41
-1
10
10
-1
15
DK
71
13
10
-2
DE
59
14
-3
-1
-1
-1
11
-3
EE
51
-8
12
10
-1
IE
45
14
12
11
EL
58
-6
16
-1
12
ES
60
18
11
-10
10
-2
FR
60
11
-2
-2
-2
IT
44
13
15
11
-2
-2
-3
CY
82
-3
-1
LV
28
-11
-2
18
LT
44
-2
10
12
2
1
LU
61
-12
13
HU
45
10
-1
11
-1
12
MT
72
-12
NL
43
-4
15
-2
15
AT
41
17
15
-3
-5
-1
PL
39
-5
11
10
-1
10
13
PT
34
-1
20
17
10
-1
-2
RO
48
16
10
-1
SI
61
-1
-4
-1
SK
38
-8
10
-3
16
FI
67
11
-6
10
SE
69
12
10
-1
-1
UK
66
10
-2
-2
-1
HR
68
T54
A firm is hired by a private household for work and it does not report the payment received in return to tax or social security
institutions
akzeptabel".
10 Tout fait
acceptable
Refus
(SPONTANE)
NSP
10 Absolutely
acceptable
Refusal
(SPONTANEOUS)
DK
10 Vollkommen
akzeptabel
Verweigert
(SPONTAN)
WN
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-1
-1
-1
-1
BG
-1
-3
-3
CZ
-1
-1
-3
DK
DE
-2
-3
-1
-1
-1
-1
EE
-1
-2
IE
-1
-1
-3
-5
EB
79.2
EU 27
BE
EL
-1
ES
-2
-5
FR
IT
-1
-1
CY
-2
-1
LV
-1
-1
LT
-4
-1
-1
LU
-1
HU
-3
MT
-1
NL
-1
AT
-3
-1
-1
PL
-1
-1
PT
-4
RO
-3
-1
-3
SI
-1
-1
-1
SK
-2
-1
FI
SE
-1
-1
-1
-1
UK
-1
-1
HR
T55
A firm is hired by a private household for work and it does not report the payment received in return to tax or social
security institutions
akzeptabel".
Total 'Moyennement
acceptable' (5-6)
Total 'Moyennement
acceptable' (5-6)
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
83
10
-1
-1
79
15
-4
BG
81
10
-1
-3
CZ
68
-2
19
10
DK
91
-2
-6
DE
88
-2
-3
EE
77
11
IE
78
15
-1
EB
79.2
EU 27
BE
EL
92
-3
ES
87
10
FR
85
-1
-1
IT
82
11
-5
-1
CY
94
-1
-1
LV
53
-10
24
18
LT
67
17
11
-2
LU
86
-7
HU
74
18
MT
87
-7
NL
80
-3
13
AT
81
10
13
-5
-4
PL
70
-2
17
-1
PT
82
12
-2
RO
80
-4
SI
80
-1
11
-1
SK
63
-8
22
10
-1
FI
93
-2
SE
94
-1
-3
UK
88
HR
86
T56
Une socit est engage par une autre socit pour un travail et elle ne communique pas ses activits aux institutions fiscales
ou de scurit sociale
A firm is hired by another firm for work and it does not report its activity to tax or social security institutions
Eine Firma wird von einer anderen Firma mit einer Arbeit beauftragt und meldet ihre Ttigkeit nicht an Steuerbehrden oder
die Sozialversicherung
1 Tout fait
inacceptable
1 Absolutely
unacceptable
1 Vollkommen
inakzeptabel
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
61
12
54
-1
12
BG
56
CZ
48
-3
DK
80
DE
73
EE
59
EB
79.2
EU 27
BE
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-1
11
13
-3
-1
-1
10
10
-1
13
11
-1
-3
-2
11
-3
-7
13
-1
-2
0
IE
50
15
10
-1
EL
63
-4
17
10
ES
71
22
10
-10
-3
-2
FR
68
11
-1
-1
-1
IT
47
14
13
11
-4
-1
CY
89
10
-3
-3
-2
LV
44
-3
-3
-1
14
LT
54
10
-1
1
1
LU
69
-9
11
-1
HU
54
10
10
-1
-1
MT
75
-13
NL
55
-5
16
12
AT
52
16
14
-4
-3
-2
PL
42
-10
13
10
10
PT
38
-1
18
-1
16
-2
RO
55
13
-3
-1
-1
SI
72
-3
-1
SK
46
10
-6
10
-1
11
FI
73
10
-5
SE
77
11
-1
-1
UK
70
10
-1
-2
-1
HR
72
T57
Une socit est engage par une autre socit pour un travail et elle ne communique pas ses activits aux institutions
fiscales ou de scurit sociale
akzeptabel".
Eine Firma wird von einer anderen Firma mit einer Arbeit beauftragt und meldet ihre Ttigkeit nicht an Steuerbehrden oder
die Sozialversicherung
10 Tout fait
acceptable
Refus
(SPONTANE)
NSP
10 Absolutely
acceptable
Refusal
(SPONTANEOUS)
DK
10 Vollkommen
akzeptabel
Verweigert
(SPONTAN)
WN
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
-1
BG
CZ
DK
DE
EE
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-1
-1
-1
-1
-1
-1
-1
-4
-2
-1
-2
-1
-1
-1
-1
0
-5
EB
79.2
EU 27
BE
IE
-2
EL
ES
-2
-5
FR
-1
IT
-1
CY
-1
-1
LV
-1
LT
-1
-3
LU
-1
-2
HU
-1
-1
-2
MT
-1
-1
NL
-1
AT
-2
-1
-1
PL
-1
-1
PT
-4
RO
-2
-2
SI
-1
SK
-2
FI
-1
SE
-1
-1
UK
-1
-1
HR
T58
Une socit est engage par une autre socit pour un travail et elle ne communique pas ses activits aux institutions
fiscales ou de scurit sociale
akzeptabel".
Eine Firma wird von einer anderen Firma mit einer Arbeit beauftragt und meldet ihre Ttigkeit nicht an Steuerbehrden
oder die Sozialversicherung
Total 'Moyennement
acceptable' (5-6)
Total 'Moyennement
acceptable' (5-6)
EB
79.2
Diff.
EB
67.3
EU 27
87
BE
85
BG
83
CZ
72
DK
93
DE
93
EE
82
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
11
-2
-3
-4
16
-1
-3
-2
-1
-2
IE
82
EL
93
-3
ES
92
FR
90
-1
IT
85
10
-6
-1
CY
97
-2
LV
66
-5
18
11
LT
75
12
-2
LU
91
-3
HU
82
12
MT
89
-7
NL
88
-2
AT
87
-6
-2
PL
74
-4
15
PT
82
12
-2
RO
81
-1
-2
SI
87
-1
-1
SK
73
-4
16
-3
FI
94
-3
SE
96
-1
-2
UK
90
-1
HR
88
T59
Une socit engage une personne prive et lentiret ou une partie du salaire qui lui est pay nest pas officiellement
enregistr
A firm hires a private person and all or a part of the salary paid to him\ her is not officially registered
Eine Firma stellt eine Privatperson ein und das gesamte Gehalt oder ein Teil dessen, was der Person gezahlt wird, wird nicht
offiziell gemeldet
1 Tout fait
inacceptable
1 Absolutely
unacceptable
1 Vollkommen
inakzeptabel
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
57
12
-1
10
BE
43
14
14
BG
51
14
-2
10
CZ
39
-4
10
11
DK
67
12
10
-3
DE
68
-1
11
EE
49
-9
11
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-1
12
-3
-2
15
-2
-1
-1
-1
10
-3
IE
48
13
-1
11
-1
10
EL
53
-13
21
11
ES
64
19
10
-11
-2
-1
FR
62
11
-1
-1
IT
48
14
13
10
-1
-4
-1
CY
84
-3
-1
-1
LV
36
-5
-1
17
LT
50
-1
10
11
1
2
LU
64
-12
11
HU
49
-5
10
-1
-3
MT
74
-10
-2
-1
NL
43
-2
14
14
-1
10
-1
AT
45
12
15
-2
-3
-4
PL
42
-8
12
10
13
PT
38
17
-3
16
10
-1
RO
54
14
-3
-1
SI
65
-2
-1
-3
SK
45
-7
10
-1
11
FI
70
-3
11
-2
SE
71
15
-1
-1
-1
UK
65
10
-1
-1
HR
70
T60
enregistr
akzeptabel".
Eine Firma stellt eine Privatperson ein und das gesamte Gehalt oder ein Teil dessen, was der Person gezahlt wird, wird nicht
offiziell gemeldet
10 Tout fait
acceptable
Refus
(SPONTANE)
NSP
10 Absolutely
acceptable
Refusal
(SPONTANEOUS)
DK
10 Vollkommen
akzeptabel
Verweigert
(SPONTAN)
WN
EB
79.2
Diff.
EB
67.3
EB
79.2
EU 27
-1
BE
BG
CZ
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-1
-1
-1
-1
-1
-1
-1
-3
-2
DK
DE
-1
-2
-1
-1
-1
-1
-1
EE
-1
-1
-6
IE
-1
-1
-2
EL
ES
-2
-5
FR
IT
-1
-1
-1
CY
-2
LV
-1
-1
-1
-1
LT
-1
-1
-2
LU
-1
HU
-1
-1
MT
-1
NL
AT
-1
-1
-1
-1
PL
-1
-1
-1
PT
-1
-1
-4
RO
-1
-1
-1
-2
SI
-1
SK
-1
-1
-1
-1
FI
-1
SE
-1
-1
UK
-2
HR
T61
enregistr
akzeptabel".
Eine Firma stellt eine Privatperson ein und das gesamte Gehalt oder ein Teil dessen, was der Person gezahlt wird, wird
nicht offiziell gemeldet
Total 'Moyennement
acceptable' (5-6)
Total 'Moyennement
acceptable' (5-6)
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EU 27
84
10
-1
BE
79
15
-3
BG
82
-3
-4
CZ
66
-4
19
11
DK
91
10
-3
-7
DE
90
-2
-2
EE
74
12
-2
IE
80
12
EL
91
-4
ES
88
FR
85
10
-1
-1
IT
85
11
-5
CY
94
LV
57
-5
23
16
LT
71
14
-2
LU
87
-4
HU
75
15
-2
MT
88
-6
NL
77
-4
15
AT
82
10
12
-6
-3
PL
73
-2
17
-2
PT
81
13
RO
80
-4
SI
83
-4
SK
73
-4
16
-2
FI
92
-4
SE
95
-2
-2
UK
88
-2
HR
86
T62
Quelquun vite les impts en ne dclarant pas son revenu ou uniquement en partie
Someone evades taxes by not or only partially declaring income
Jemand umgeht die Steuer, indem er sein Einkommen nicht oder nicht vollstndig angibt
1 Tout fait
inacceptable
1 Absolutely
unacceptable
1 Vollkommen
inakzeptabel
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
EU 27
52
12
-1
11
-1
BE
43
13
14
-1
BG
50
13
-1
10
Diff.
EB
67.3
-2
12
-1
-2
-3
CZ
37
-1
10
-1
14
-1
15
-1
DK
67
14
11
-2
-4
-1
DE
53
13
13
-3
-1
EE
47
-10
14
12
-2
IE
44
13
10
-1
12
EL
51
-4
17
13
-1
-1
ES
69
27
-10
-7
-2
-1
FR
58
12
-1
-2
-1
-2
IT
47
13
13
10
-6
-3
CY
87
10
-1
-4
-3
-1
-1
LV
28
-7
-1
-1
19
-3
LT
48
12
-2
LU
56
-2
10
-1
12
-3
HU
40
10
-1
11
-1
10
12
-1
MT
73
-7
-1
-2
NL
39
-1
16
16
-2
10
-1
AT
41
11
15
15
10
-1
-6
-3
PL
38
-9
12
12
13
PT
31
15
-5
21
12
11
-3
RO
49
15
-1
-2
SI
55
-4
10
-1
-1
SK
37
10
-9
14
-1
14
FI
66
12
-7
10
-1
SE
68
15
-1
-2
-1
UK
64
11
10
-1
-2
-1
HR
62
T63
akzeptabel".
10 Tout fait
acceptable
Refus
(SPONTANE)
NSP
10 Absolutely
acceptable
Refusal
(SPONTANEOUS)
DK
10 Vollkommen
akzeptabel
Verweigert
(SPONTAN)
WN
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
-2
BG
-1
-1
EB
79.2
EU 27
BE
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
-1
-1
-1
-2
-1
CZ
-2
-2
DK
-2
-3
-1
-1
DE
-1
-1
EE
0
-4
IE
-1
-1
-3
EL
ES
-1
-4
FR
-2
IT
-2
-1
-1
CY
-1
-1
LV
LT
-2
-3
LU
-2
HU
-1
-2
-1
MT
-1
NL
AT
-2
-1
-1
-1
-2
PL
-1
PT
-1
-1
-1
-4
RO
-1
-1
-3
SI
SK
-1
-1
0
1
FI
-1
SE
-1
UK
-1
-2
HR
T64
akzeptabel".
Total 'Moyennement
acceptable' (5-6)
Total 'Moyennement
acceptable' (5-6)
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
EB
79.2
Diff.
EB
67.3
83
11
-2
-1
79
15
-1
-4
BG
80
10
11
-4
-4
EB
79.2
EU 27
BE
CZ
69
19
-1
DK
91
12
-4
-7
DE
86
-4
-1
EE
74
-1
13
-1
IE
75
17
-1
EL
89
-2
-1
ES
91
-1
FR
84
12
-1
-1
IT
83
12
12
-8
-3
CY
96
-2
LV
53
-6
23
19
LT
71
15
-1
-3
LU
85
10
-3
HU
71
18
MT
90
-3
-2
NL
79
-2
14
-1
AT
81
15
12
-9
-5
PL
70
-5
18
PT
79
15
-2
-1
RO
79
10
-2
-3
SI
78
-6
12
SK
68
-8
19
10
FI
93
-2
SE
94
-2
UK
89
-3
HR
80
13
T65

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Special Eurobarometer 402

Fieldwork: April May 2013

This survey has been requested by the European Commission,

Special Eurobarometer 402 / Wave EB79.2 TNS opinion & social

Special Eurobarometer 402

Undeclared work in the European Union

Conducted by TNS opinion & social at the request of

Survey co-ordinated by the European Commission,

Special Eurobarometer 402

SPECIAL EUROBAROMETER 402

Undeclared work in the European Union

THE DEMAND SIDE OF UNDEC LARED WORK .............................................. 16

Share of people buying undecla red goods or serv ices............................. 16

Types of undeclared goods a nd se rvices purchased ................................ 22

Amount spent on undeclared work ........................................................ 28

Sources of undeclared work................................................................... 35

II. THE SUPPLY SIDE OF UNDECLARED WORK ................................................ 47

People supplying undeclared goods and serv ices ................................... 47

Types of undeclared goods a nd se rvices supplie d .................................. 56

Amount earned through undeclare d work .............................................. 60

Clients of undec lared work.................................................................... 63

Reasons for carrying out undec lared work ............................................. 67

Consequences of carrying out undecla red work ..................................... 72

ENVELOPE WAGES ................................................................................ 76

Share of employees who are paid cash in hand ...................................... 76

Proportion of gross annual income paid cash in hand ............................. 83

Unpaid and flexible work ...................................................................... 86

UNDECLARED WORK PERCEPTIONS AND ACCEPTANCE ........................ 91

Perce ived level of risk ........................................................................... 91

Expected sanctions ............................................................................... 96

Assumed reasons for doing undecla red work ....................................... 100

Acceptability of undec lared work ........................................................ 104

SPECIAL EUROBAROMETER 402

Undeclared work in the European Union

Member States". This definition has been used systematically by the

a focus on deterrence (by improving det ection or increasing penalties)

encouraging compliance by preventing people from taking up undeclared work,

SPECIAL EUROBAROMETER 402

Undeclared work in the European Union

interviewed face-to-face at home in their mother tongue on behalf of Directorate-General

Eurobarometer surveys as carried out by the Directorate-General for Communication

Knowing anyone who works without declaring their income/part of it to tax or

what goods or services were paid for in this way

total approximate spend on these goods/services and

for undeclared services bought most frequently, the approximate hourly

Where/from whom the goods/services were purchased

Reasons for buying undeclared goods/services

Amongst dependent employees:

the employee size of the organisation

SPECIAL EUROBAROMETER 402

Undeclared work in the European Union

What activities have been carried out

How much money has been earned from such activities

For whom the activities were undertaken

Reasons for doing such work

If experienced consequences as a result

Awareness of the sanctions imposed by authorities if discovered

The level of risk of being detected

Reasons why people may do such work

The acceptability of undeclared work and various evasion scenarios

SPECIAL EUROBAROMETER 402

Undeclared work in the European Union