Unreported employment

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Criminal law
Elements
Actus reus Mens rea Causation Concurrence
Scope of criminal liability
Accessory Accomplice Complicity Corporate Mandated reporter Principal Use of force continuum Vicarious
Severity of offense
Felony (or Indictable offense) Misdemeanor (or Summary offense) Infraction (also called violation)
Inchoate offenses
Attempt Conspiracy Incitement Solicitation
Offense against the person
Assassination Assault Battery Child abuse Concealment of a corpse Criminal negligence Domestic violence False imprisonment Frameup Harassment Street Home invasion Hate crime Homicide Human trafficking Intimidation Kidnapping Manslaughter (corporate) Mayhem Murder felony Homicide Negligent homicide Reckless homicide Robbery Stalking Stabbing Torture
Sexual offenses
Adultery Bigamy Child sexual abuse Cybersex trafficking Fornication Homosexuality Groping Incest Indecent exposure Masturbation Obscenity Prostitution Rape Pederasty Sex trafficking Sexual assault Sexual harassment Sexual slavery Voyeurism
Crimes against property
Arson Arms trafficking Blackmail Bribery Burglary Cybercrime Embezzlement Extortion False pretenses Forgery Fraud Gambling Intellectual property violation Larceny Looting Payola Pickpocketing Possessing stolen property Robbery Smuggling Tax evasion Theft Trespass to land Vandalism Mischief
Crimes against justice
Against public justice Justice delayed Compounding Contempt Malfeasance in office Miscarriage of justice Judicial misconduct Misprision Perjury Perverting the course of justice
Crimes against the public
Apostasy Corruption Censorship violation Dueling Genocide Ethnic cleansing Hostage-taking Illegal immigration People smuggling Insider trading Smuggling Illegal consumption (such as drugs, alcohol, and smoking) Miscegenation Piracy Political corruption Regicide Terrorism Unreported employment Usurpation War crimes
Crimes against animals
Cruelty to animals Poaching Wildlife smuggling Bestiality
Crimes against the state
Lèse-majesté Treason Espionage Secession Sedition Subversion
Defenses to liability
Actual innocence Automatism Consent Defense of property Diminished responsibility Duress Entrapment Ignorantia juris non excusat Infancy Insanity Intoxication Justification Might makes right Mistake (of law) Necessity Possession is nine-tenths of the law Provocation Sanctuary Self-defense Statute of limitations
Other common-law areas
Contracts Defenses Evidence Property Torts Wills, trusts and estates
Portals
Law
v t e

Unreported employment, also known as unlawful employment, illegal employment,^[1] working under the table or off the books is employment that is illegal and not reported to the government. The employer or the employee often does so for tax evasion or avoiding and violating other laws such as obtaining unemployment benefits while being employed.^[2] The working contract is made without social security costs and does typically not provide health insurance, paid parental leave, paid vacation or pension funds. It is a part of what has been called the underground economy, shadow economy, black market or the non-observed economy.

Payments are generally in cash, and the employer often does not check the employee's background or credentials, as is sometimes required by law or otherwise expected by the industry's client base, such as a license or professional certification.

While the hiring of the employee may or may not be legal in itself, it is often done when the employer or the employee intentionally fails to obey one or more laws.

In developed nations, unreported employment evades withholding tax and is part of the informal sector. It is hidden from the state for tax, social security, or labor law purposes.^[3][4]