Undeclared work in the European Union : report.
Date: 2015-05-19
Institutions: Directorate-General for Employment, Social Affairs and Inclusion
Subjects: employment structure, goods and services, labour market, moonlighting, opinion poll, sample survey, social security, tax authorities

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 

 
              
 
                                               
                                                 
                                            
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Special Eurobarometer 402 

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 

Special Eurobarometer 402 
“Undeclared Work in the EU” 

Linguistic Version 

EN 

Catalogue Number  KE-01-13-603-EN-N 

ISBN 

DOI 

978-92-79-33468-9 

10.2767/37041 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 undeclared goods or serv ices............................. 16 

2.  Types of undeclared goods and 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 and 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 undeclared 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 undeclared work ....................................... 100 

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

CONCLUSIONS............................................................................................. 121 

ANNEXES 

Technical  specifications 
Questionnaire 
Tables 

1 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
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  this2.  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 http://www.eurofound.europa.eu/publications/htmlfiles/ef0813.htm  
2 http://ec.europa.eu/public_opinion/archives/ebs/ebs_284_en.pdf 

2 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
                                                                 
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 intervals4. 

This  survey  covers  the  general  population’s  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 

3 http://ec.europa.eu/public_opinion/index_en.htm 
4 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. 

3 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
                                                                 
  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 population’s  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  Europe7  and  the Nordic countries8. 

5 Belgium, Germany, France, Ireland, Luxembourg, The Netherlands, Austria and the UK  
6 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 

4 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
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 
C Z 
BG 
DK 
DE 
EE 
EL 
ES 
FR 
IE 
IT 
C Y 
LT 

Belgium 
C zech Republic 
Bulgaria 
Denmark  
Germany 
Estonia  
Greece 
Spain 
France 
Ireland 
Italy 
Republic of Cyprus* 
Lithuania 

HR 

C roatia 

ABBREVIATIONS 

LV 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK  

Latvia 
Luxembourg  
Hungary 
Malta 
The Netherlands 
Austria 
Poland 
Portugal  
Romania 
Slovenia 
Slovakia 
Finland 
Sweden 
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.  

5 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.  Schneider’s  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  people’s  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. 101–103. 

6 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
 
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. 

7 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
 
Type  of undeclared  work 

From supply 

From demand 

perspective (doer) 

perspective (buyer) 

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  doing  undeclared  work  for 

firms 

✓ 

✘ 

✘ 

✓ 

✓ 

✓ 

✘ 

✘ 

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’ 

8 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
                                                                 
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%).   

9 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
  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). 

  One  in  twenty  five  Europeans  (4%)  say  they  have  carried  out  undeclared  paid 

activities apart from  regular  employment  in the past year. 

1 2 C aution advised because of low base 
1 3 C aution advised because of low base 
1 4 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 C aution advised because of low base 

10 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
  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  a  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  15-

24),  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
  
 
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); Don’t know” 

16 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
-  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  “don’t  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  “don’t  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
Base: All respondents = 26,563 

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 “don’t knows”  or  refusals.   

18 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
Base: All respondents = 26,563 

19 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
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%) 

  25–54  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%)  

Base: All respondents = 26,563 

20 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
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 

Base: All respondents = 26,563 

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); Don’t 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); Don’t 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), 
Don’t 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 
(SPONTANEOUS); Don’t know” 

21 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
 
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 were2 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); Don’t know” 

22 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
                                                                 
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 Cyprus2 9  (34%)  and Italy and  Malta (26%  in  each). 

  Home  babysitting  (EU27  average:  5%)  is  the  third  most  widely  purchased  service 

among  respondents  in Ireland  (20%)  and Luxembourg3 0   (19%) 

24 C aution advised for interpretation of result in Poland because of low base size   
25 C aution advised because of low base size  
26 C aution advised because of low base size  
27 C aution advised because of low base size  
28 C aution advised because of low base size  
29 C aution advised because of low base size 

23 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
                                                                 
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  Poland3 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 C aution advised because of low base size  
31 C aution advised because of low base size  

24 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
                                                                                                                                                                                                           
 
Base: Respondents who have paid for undeclared goods or services = 2,896 

25 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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%) 

o  Those  who  left  full-time  education  aged  20+  (30%),  particularly  when 

compared  with those who left education aged 16-19 (12%) 

o  The  self-employed  (37%)  and  other  (i.e.  non-managerial)  white  collar 

workers  (35%),  particularly  when compared  with students (33%) 

o  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  Men (28%),  compared  with women  (15%) 

o  25-39  year  olds  (26%),  particularly  when  compared  with  those  aged  55+ 

(14%) 

o  The  self-employed  (29%)  and  manual  workers  (28%),  particularly  when 

compared  with the retired (15%) 

o  Those  who  know  anyone  who  carries  out  undeclared  work  (24%),  versus 

those who do not (12%) 

o  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  15-

24  (6%)   

o  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
Base: Respondents who have paid for undeclared goods  or services = 2 ,896 

27 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
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  services3 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  ‘don’t  know’  and  9%  unable  to  recall 

how much  they spent.  

Base: Respondents who have paid for undeclared goods or services = 2 ,896 

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 "DON’T REMEMBER" CODE '99997' - IF 
"REFUSAL" C ODE '99998' – IF “DON’T KNOW” CODE “99999”) _ _ _ _ _ EUROS 

28 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
                                                                 
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),  Cyprus3 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). 

Base: Respondents who have paid for undeclared goods or services = 2 ,896 

33 C aution advised because of low base size  
34 C aution advised because of low base size  
35 C aution advised because of low base size 

29 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
                                                                 
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. 

Base: Respondents who have paid for undeclared goods or services = 2 ,896 

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) 

o  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) 

o  Those  who  say  they  know  anyone  who  carries  out  undeclared  work  (250 

euros),  compared  with those who do not (139 euros) 

30 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
Base: Respondents who have paid for undeclared goods  or services = 2,896 

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  frequently3 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 “DON’T REMEMBER” CODE ‘99997’ - IF "REFUSAL" C ODE '99998' – IF “DON’T 
KNOW” C ODE “99999”) _ _ _ _ _ EUROS 

31 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
                                                                 
 
- 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.   

Base: Respondents who have paid for undeclared goods or services = 2 ,896 

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). 

3 7 C aution advised because of low base size  
3 8 C aution advised because of low base size  

32 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
 
Base: Respondents who have paid for undeclared goods or services = 2 ,896 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
Base: Respondents who have paid for undeclared goods or services = 2 ,896 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
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%). 

Base: Respondents who have paid for undeclared goods or services = 2,896  

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); Don’t know” 

35 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
                                                                 
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  Luxembourg4 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%),  Cyprus4 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%),  Cyprus4 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 C aution advised because of low base size  
41 C aution advised because of low base size  
42 C aution advised because of low base size  

36 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
                                                                 
Base: Respondents who have paid for undeclared goods or services = 2 ,896 

37 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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%). 

Base: Respondents who have paid for undeclared goods or services = 2 ,896 

38 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
Looking  at  the  three  most  common  sources,  t he  most notable differences between socio-

demographic  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%). 

o  Students  (51%)  and  the  unemployed  (49%),  particularly  when  compared 

with house  persons  (35%)  and the retired  (36%) 

o  Those  who  know  anyone  who  carries  out  undec lared  work  (45%),  versus 

those who do not (34%) 

o  Those  who  have  carried  out  undeclared  work  (59%),  compared  with  those 

who have not (40%) 

From other private persons or households 

o  The  self-employed 

(41%),  particularly  when  compared  with 

the 

unemployed  (21%) 

From firms or businesses  

o  15-24  year olds  are much  less  likely  (14%)  than all  other age groups 

o  The  self-employed  (35%),  particularly  when  compared  with  students 

(16%)   

39 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
Base: Respondents who have paid for undeclared goods or services = 2 ,896 

40 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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. 

Base: Respondents who have paid for undeclared goods or services = 2,896  

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 
(SPONTANEOUS); Don’t know” 

41 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
                                                                 
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  a  notably  high  level  of  mentions  in  Austria  (37%),  Croatia  (34%)  and 
Luxembourg  (31%)4 6 ;  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 C aution advised because of low base size  
45 C aution advised because of low base size  
46 C aution advised because of low base size  

42 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
                                                                 
 
Base: Respondents who have paid for undeclared goods or services = 2 ,896 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
  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%). 

Base: Respondents who have paid for undeclared goods or services = 2 ,896 

44 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
Base: Respondents who have paid for undeclared goods or services = 2 ,896 

46 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
 
 
 
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); Don’t know” 

47 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
- 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. 

Base: All respondents = 26,563 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
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  a  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%).   

Base: All respondents = 26,563 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
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%). 

Base: All respondents = 26,563 

50 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
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: 

  Men (5%),  compared  with women  (3%) 

  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 do not (1%) 

  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
Base: All respondents = 26,563 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
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%). 

Base: All respondents = 26,563 

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), Don’t know”  

53 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
                                                                                                                                                                                                           
Base: All respondents = 26,563 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
Base: All respondents = 26,563 

No  consistent patterns emerge at a country group level5 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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
                                                                 
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); Don’t know”. 

56 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
                                                                 
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  Men (29%),  compared  with women  (2%) 

o  Those  aged  55+  (28%),  particularly  when  compared  with  15-24  year  olds 

(10%) 

57 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
o  Those  who  left  full-time  education  aged  15  or  under  (32%),  particularly 

when compared  with those who left aged 20+  (12%) 

o  Manual  workers  (27%),  particularly  when  compared  with managers  (4%) 

  Gardening 

o  Men (19%),  compared  with women  (7%) 

o  Those  who  are  retired  (21%),  particularly  when  compared  with  house 

persons  (6%) 

  Cleaning 

o  Women  (25%),  compared  with men  (5%) 

o  Those  who  left  full-time  education  aged  15  or  under  (31%),  particularly 

when compared  with those who left aged 20+  (6%) 

o  House  persons  (32%)  and  the  unemployed  (22%),  particularly  when 

compared  with managers  (2%)  and the self-employed  (3%) 

o  People  who  struggle  to  pay  household  bills  most  of  the  time  (22%), 
particularly  when compared  with those who almost  never  struggle  (10%) 

  Babysitting 

o  Women  (25%),  compared  with men  (3%) 

o  15-24  year olds  (28%),  compared  with all  other age groups 

o  Students  (31%),  particularly  when  compared  with  the  self-employed  (3%) 

and other  (non-managerial)  white collar  workers  (4%) 

o  People  who  almost  never  struggle 

to  pay  household  bills  (17%), 
particularly  when compared  with those who struggle  most  of the time (7%)  

o  Those  who  say  they  do  not  know  anyone  who  carries  out  undeclared  work 

(24%),  compared  with those who do (9%) 

  Waiter/Waitressing 

o  Women  (18%),  compared  with men  (6%) 

o  15-24  year  olds  (20%),  particularly  when  compared  with  those  aged  40-54 

(4%)  and 55+  (3%) 

o  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%) 

o  The  self-employed  (24%)  and  other  (non-managerial)  white  collar  workers 

(22%),  particularly  when compared  with house  persons  (8%) 

58 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
o  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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  ‘don’t  know’  and  a  further  6%  saying  they  ‘don’t  remember’.  Around  one  in 
six  respondents  (16%)  refused  to say what their annual earnings  were.   

Base: Respondents who have carried out undeclared work in the last 12 months = 988  

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 “DON’T REMEMBER” CODE ‘99997’ – IF 
“REFUSAL” C ODE ‘99998’ – IF “DON’T KNOW” CODE ‘99999’) _ _ _ _ _ EUROS 

60 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
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. 

Base: Respondents who have carried out undeclared work in the last 12 months =  988 

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) 

o  Those  aged  55+  (500  euros)  and  those  aged  40-54  (400  euros), 

particularly  when compared  with 15-24  year olds  (200  euros) 

o  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) 

o  The  retired  (465  euros)  and  manual  workers  (460  euros),  particularly 

when compared  with managers  (171  euros) 

o  Those  who  say  they  know  anyone  who  carries  out  undeclared  work  ( 360 

euros),  compared  with those who do not (200 euros) 

o  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
Base: Respondents who have carried out undeclared work in the last 12 months = 988  

62 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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.   

Base: Respondents who have carried out undeclared  work in the last 12 months = 988 

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); Don’t know” 

63 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
                                                                 
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%).  

Base: Respondents who have carried out undeclared work in the last 12 months = 988  

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: 

  Men (55%),  compared  with women  (39%) 

  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
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 

year (36%),  compared  with dependent  employees  who have not (26%)  

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 

year (21%),  compared  with dependent  employees  who have not (9%)  

65 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
Base: Respondents who have carried out undeclared work in the last 12 months = 988  

66 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
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 undeclared5 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.   

Base: Respondents who have carried out undeclared work in the last 12 months = 988  

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); Don’t know”  

67 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
 
There  are  again  differences  between  the  four  country  groups.  Respondents  in  both  the 

Nordic  and  ‘Continental’  countries  are  much  more  likely  to  mention  both  parties 

benefitting  from  the  undeclared  work  as  a  reason  for  doing  it  (65%  and  62% 

respectively),  particularly  when  compared  with  those  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%).   

Base: Respondents who have carried out undeclared work in the last 12 months = 988  

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  Men (55%),  compared  with women  (42%) 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
o  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  undeclared  work  (53%), 

compared  with those who do not (38%) 

o  Those  who  think  the  risk  of  undeclared  work  being  detected  is  small 

(55%),  compared  with those who think  it is high  (43%) 

o  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  25-39  year  olds  (27%),  particularly  when  compared  with  those  aged  55+ 

(16%)   

o  Those  who  left  full-time  education  aged  15  or  under  (27%)  and  aged  16-

19  (29%),  compared  with  those  who  finished  their  education  aged  20  or 
more  (9%) 

o  The  unemployed  (58%),  particularly  when  compared  with  managers  (8%) 

and other  white collar workers  (5%) 

o  People  who  struggle  to  pay  household  bills  most  of  the  time  (38%), 

particularly  when compared  with those who almost  never  struggle  (9%) 

o  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  25-39  year  olds  (24%),  particularly  when  compared  with  those  aged  55+ 

(7%) 

o  Those  who  are  self-employed  (24%),  particularly  when  compared  with  the 

retired  (5%)  and students (10%) 

o  People  who  struggle  to  pay  household  bills  most  of  the  time  (21%), 
particularly  when compared  with those who almost  never  struggle  (14%) 

o  Those  who  know  anyone  who  undertakes  undeclared  work  (17%), 

compared  with those who do not (9%) 

  No  other means of income 

o  Women  (19%),  compared  with men  (12%) 

o  Those  who  left  full-time  education  aged  15  or  under  (22%),  particularly 

when  compared  with  those  who  finished  their  education  aged  20  or  more 
(7%) 

69 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
o  House  persons  (31%)  and  the  unemployed  (26%),  particularly  when 

compared  with managers  (0%)  and other white collar  workers  (3%) 

o  People  who  struggle  to  pay  household  bills  most  of  the  time  (29%), 
particularly  when compared  with those who almost  never  struggle  (7%) 

  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%) 

o  Those  who  left  full-time  education  aged  15  or  under  (21%),  particularly 

when  compared  with  those  who  finished  their  education  aged  20  or  more 
(9%) 

o  House  persons  (22%)  and  the  unemployed  (20%),  particularly  when 

compared  with students (5%)  and the retired  (7%) 

70 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
Base: Respondents who have carried out undeclared work in the last 12 months = 988  

71 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
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.  “didn’t  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); Don’t know” 

72 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
                                                                 
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). 

Base: Respondents who have carried out undeclared work in the last 12 months = 988  

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                                                                                                                                                           
 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
Base: Respondents who have carried out undeclared work in the last 12 months = 988  

75 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
III.  ENVELOPE WAGES 

The  previous  chapter  examined  the  general  public’s  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 authorities5 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 
(SPONTANEOUS); Don’t know” 

76 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
                                                                 
 
 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
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).  

Base: Respondents who are dependent employees = 11 ,066 

78 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
Base: Respondents who are dependent employees = 11 ,066 

80 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
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  struggle  to  pay  household  bills  most  of  the  time  (6%),  particularly 

when compared  with those who almost  never struggle  (2%) 

  Those  who  know  anyone  who  carries  out  undeclared  work  (5%),  c ompared  with 

those who do not (2%) 

  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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. 

Base: Respondents who are dependent employees = 11 ,066 

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); Don’t know” 

82 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
 
 
                                                                 
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  “didn’t  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 “DON’T REMEMBER” C ODE ‘997’ - IF "REFUSAL" 
C ODE '998' - IF "DON’T KNOW" C ODE '999') _ _ _%” 

83 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
                                                                 
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  “don’t  know”  and 

“don’t  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. 

Base: Respondents who have received all or part of their salary in cash and not declared it in the 
last 12 months = 316 

61 In this survey there was an option to record “don’t remember” but in 2007 there was not. C ombining the 
proportion who say they “don’t know” with those who say they “don’t remember” shows 2013 findings to be in 
line with those from 2007 

84 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
                                                                 
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  struggle  to  pay  household  bills  most  of  the  time  (46%),  particularly 

when compared  with those who almost  never struggle  (20%) 

  Those  who  know  anyone  who  carries  out  undeclared  work  (40%),  compared  with 

those who do not (25%) 

Base: Respondents who have received all or part of their salary in cash and not declared it in the 
last 12 months = 316 

85 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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  business6 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. 

Base: All respondents = 26,563 

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), Don’t know” 

86 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
                                                                 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
Base: All respondents = 26,563 

88 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
The  socio-demographic  and  attitudinal/behavioural  groups  showing  the  most  notable 
tendency to cite each of the employment circumstances are : 

  Employed  without a formal written contract 

o  Manual  workers  (6%),  compared  with  managers  and  other  (non-

managerial)  white collar  workers  (both 3%) 

o  Dependent  employees  who  received  part/all  of  their  income  in  the  last  12 

months  in  cash (20%),  compared  with those who did not (4%) 

  Salary  variable,  with a substantial part based on results 

o  25-39  year  olds  (8%),  particularly  when  compared  with  those  aged  55+ 

(1%) 

o  Those  who  left  full-time  education  aged  20  or  more  (6%),  particularly 

when  compared  with  those  who  finished  their  education  aged  15  or  under 

(2%) 

o  Dependent  employees  who  received  part/all  of  their  income  in  the  last  12 

months  in  cash (24%),  compared  with those who did not (11%) 

  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) 

o  Those  who  have  carried  out  undeclared  work  (8%),  compared  with  those 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
Base: All respondents = 26,563 

90 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
 
 
 
 
 
 
 
 
IV.  UNDECLARED WORK – PERCEPTIONS AND ACCEPTANCE 

Previous  chapters  examined  the  general  public’s  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 ountry6 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 
(SPONTANEOUS); Don’t know” 

91 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
                                                                 
Base: All respondents = 26,563 

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  “don’t  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
                                                                 
Base: All respondents = 26,563 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
Base: All respondents = 26,563 

94 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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%) 

o  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%), 

compared  with those who do not (48%) 

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%) 

o  Those  who  have  carried  out  undeclared  work  (68%),  compared  with  those 

who have not (53%) 

Base: All respondents = 26,563 

95 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
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 “don’t know”  what sanction would be imposed. 

Base: All respondents = 26,563 

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); Don’t know” 

96 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
                                                                 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
Base: All respondents = 26,563 

The  socio-demographic  and  attitudinal/behavioural  groups  showing  the  most  notable 
tendency to cite each sanction are:  

  Normal  tax or social security contributions due, plus a fine: 

o  Those  who  left  full-time  education  aged  20  or  more  (61%),  particularly 

when  compared  with  those  who  finished  their  education  aged  15  or  under 

(52%) 

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

and house  persons  (48%) 

o  Those  who  almost  never  struggle  to  pay  household  bills  (59%),  particularly 

when compared  with those who almost  always struggle  (49%) 

o  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
o  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%) 

Base: All respondents = 26,563 

99 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
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 recorded6 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. 

Base: All respondents = 26,563 

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); Don’t know” 

100 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
                                                                 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
Base: All respondents = 26,563 

102 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
The  differences  in  opinion  on  why  people  carry  out  undeclared  work  between  socio-

demographic  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  Manual  workers  (41%),  particularly  when  compared  with  the  self-

employed  (27%) 

  Lack of regular jobs on  the labour market  

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

  Taxes and/or social security contributions are too high 

o  The  self-employed 

(32%),  particularly  when  compared  with 

the 

unemployed  (20%) 

  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%) 

Base: All respondents = 26,563 

103 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
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  stage  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
Base: All respondents = 26,563 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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).  

Base: All respondents = 26,563 

106 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
                                                                 
Base: All respondents = 26,563 

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 The table displaying all of the country level evolutions can be found at the end of this section  

108 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
                                                                 
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).  

Base: All respondents = 26,563 

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 The table displaying all of the country level evolutions can be found at the end of this section 

109 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
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  high  proportion  thinking  this  behaviour 
respectively). 

‘acceptable’  (8%  and  7% 

Base: All respondents = 26,563 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
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 . 

Base: All respondents = 26,563 

71 The table displaying all of the country level evolutions can be found at the end of this section  

111 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
                                                                 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
Base: All respondents = 26,563 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
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%).   

Base: All respondents = 26,563 

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
Base: All respondents = 26,563 

115 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
The  socio-demographic  and  attitudinal/behavioural  groups  showing  the  most  notable 
tendency to cite each practice as ‘unacceptable’ are:   

  Someone  receives welfare payments without entitlement : 

o  Dependent  employees  who  have  not  received  part/all  of  their  income  in 
cash in the last 12 months  (92%),  compared  with those who have (79%) 

o  Those  who  have  not  carried  out  undeclared  work  (91%),  compared  with 

those who have (81%) 

  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%) 

o  Dependent  employees  who  have  not  received  part/all  of  their  income  in 

cash  in  the  last  12  months  in  cash  (89%),  compared  with  those  who  have 

(78%) 

o  Those  who  have  not  carried  out  undeclared  work  (88%),  compared  with 

those who have (76%) 

  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%) 

o  The  retired  (88%)  and  managers  (87%),  particularly  when  compared  with 

students (77%) 

o  Those  who  have  not  bought  goods  or  services  which  might  have  involved 

undeclared  work  (86%),  compared  with those who have (76%) 

o  Dependent  employees  who  have  not  received  part/all  of  their  income  in 

cash in the last 12 months  (86%),  compared  with those who have (68%) 

o  Those  who  have  not  carried  out  undeclared  work  (86%),  compared  with 

those who have (63%) 

116 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
Base: All respondents = 26,563 

117 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
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%) 

o  The retired (85%),  particularly  when  compared  with students (66%) 

o  Those  who  almost  never  struggle  to  pay  household  bills  (81%),  particularly 

when compared  with those who struggle  most  of the time (70%) 

o  Those  who  have  not  carried  out  undeclared  work  (79%),  compared  with 

those who have (62%) 

  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%) 

o  The  retired  (71%),  house  persons  (70%)  and  the  self-employed  (70%), 

particularly  when  compared  with  students  (60%)  and  the  unemployed 
(61%) 

o  Those  who  do  not  know  anyone  who  carries  out  undeclared  work  (73%), 

compared  with those who know  someone  (56%) 

o  Those  who  have  not  paid  for  goods  or  services  that  might  have  involved 

undeclared  work  (71%),  compared  with those who have (46%) 

o  Dependent  employees  who  have  not  received  part/all  of  their  income  in 
cash in the last 12 months  (68%),  compared  with those who have (50%) 

o  Those  who  have  not  carried  out  undeclared  work  (69%),  compared  with 

those who have (32%) 

  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%) 

o  Managers  and  the  retired  (86%  in  each),  particularly  when  compared  with 

students (77%) 

o  Those  who  have  not  bought  goods  or  services  that  may  have  involved 

undeclared  work  (85%),  compared  with those who have (74%) 

o  Dependent  employees  who  have  not  received  part/all  of  their  income  in 
cash in the last 12 months  (85%),  compared  with those who have (68%) 

o  Those  who  have  not  carried  out  undeclared  work  (85%),  compared  with 

those who have (65%) 

118 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
  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%) 

o  The  retired  (87%)  and  managers  (86%),  particularly  when  compared  with 

students or house persons  (78%  in  each) 

o  Those  who  almost  never  struggle  to  pay  household  bills  (87%),   particularly 

when compared  with those who struggle  most  of the time (77%) 

o  Those  who  do  not  know  anyone  who  carries  out  undeclared  work  (86%), 

compared  with those who know  someone  (78%) 

o  Those  who  have  not  bought  goods  or  services  that  might  have  included 

undeclared  work  (85%),  compared  with those who have (73%) 

o  Dependent  employees  who  have  not  received  part/all  of  their  income  in 

cash in the last 12 months  (84%),  compared  with those who have (65%) 

o  Those  who  have  not  carried  out  undeclared  work  (85%),  compared  with 

those who have (61%) 

119 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
Base: All respondents = 26,563 

120 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
  
 
 
 
 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
against  accidents.    However,  there  are  notable  regional  differences  in  experience 

here.    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  overstate  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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
 
 
ANNEXES 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TECHNICAL SPECIFICATIONS 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SPECIAL EUROBAROMETER 402 
Undeclared work in the European Union 
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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
 
 
 
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: 

TS2 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                various sample sizes are in rowsvarious observed results are in columns5%10%15%20%25%30%35%40%45%50%95%90%85%80%75%70%65%60%55%50%N=506,08,39,911,112,012,713,213,613,813,9N=50N=5001,92,63,13,53,84,04,24,34,44,4N=500N=10001,41,92,22,52,72,83,03,03,13,1N=1000N=15001,11,51,82,02,22,32,42,52,52,5N=1500N=20001,01,31,61,81,92,02,12,12,22,2N=2000N=30000,81,11,31,41,51,61,71,81,81,8N=3000N=40000,70,91,11,21,31,41,51,51,51,5N=4000N=50000,60,81,01,11,21,31,31,41,41,4N=5000N=60000,60,80,91,01,11,21,21,21,31,3N=6000N=70000,50,70,80,91,01,11,11,11,21,2N=7000N=75000,50,70,80,91,01,01,11,11,11,1N=7500N=80000,50,70,80,90,91,01,01,11,11,1N=8000N=90000,50,60,70,80,90,91,01,01,01,0N=9000N=100000,40,60,70,80,80,90,91,01,01,0N=10000N=110000,40,60,70,70,80,90,90,90,90,9N=11000N=120000,40,50,60,70,80,80,90,90,90,9N=12000N=130000,40,50,60,70,70,80,80,80,90,9N=13000N=140000,40,50,60,70,70,80,80,80,80,8N=14000N=150000,30,50,60,60,70,70,80,80,80,8N=150005%10%15%20%25%30%35%40%45%50%95%90%85%80%75%70%65%60%55%50%Statistical Margins due to the sampling process(at the 95% level of confidence) 
 
 
 
 
 
 
ABBR. 

COUNTRIES 

INSTITUTES 

N°  
INTERVIEWS 

FIELDWORK 
DATES 

POPULATION 
15+ 

Belgium 
Bulgaria 
Czech Rep. 
Denmark 
Germany 
Estonia 
Ireland 
Greece 
Spain 
France 
Italy 
Rep. of Cyprus 
Latvia 
Lithuania 
Luxembourg 
Hungary 
Malta 
Netherlands 

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 
Österreichisches 
Gallup-Institut 
TNS OBOP 
TNS EUROTESTE 
TNS CSOP 
RM PLUS 
TNS Slovakia 
TNS Gallup Oy 
TNS GALLUP 
TNS UK 

Croatia 

Puls 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 

AT 

PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
TOTAL 
EU27 
HR 
TOTAL 
EU28 

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 

1.022 

1.000 
1.015 
1.027 
1.017 
1.000 
1.003 
1.006 
1.306 

26.563 

1.000 

27.563 

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 

13/05/2013 
27/04/2013 
06/05/2013 
26/04/2013 
09/05/2013 
27/04/2013 
13/05/2013 
26/04/2013 
12/05/2013 
26/04/2013 
12/05/2013 
26/04/2013 
12/05/2013 
27/04/2013 
11/05/2013 
26/04/2013 
12/05/2013 
27/04/2013 
13/05/2013 
26/04/2013 
10/05/2013 
28/04/2013 
12/05/2013 
26/04/2013 
13/05/2013 
26/04/2013 
12/05/2013 
27/04/2013 
14/05/2013 
26/04/2013 
12/05/2013 
27/04/2013 
11/05/2013 
26/04/2013 
13/05/2013 
27/04/2013 
12/05/2013 
27/04/2013 
13/05/2013 
27/04/2013 
32.413.735 
14/05/2013 
02/05/2013 
8.080.915 
11/05/2013 
27/04/2013 
18.246.731 
12/05/2013 
27/04/2013 
1.759.701 
12/05/2013 
29/04/2013 
4.549.955 
14/05/2013 
26/04/2013 
4.440.004 
12/05/2013 
27/04/2013 
7.791.240 
27/04/2013 
14/05/2013 
51.848.010 
26/04/2013  14/05/2013  408.836.283 
27/04/2013 
12/05/2013 
26/04/2013  14/05/2013 

412.585.683 

7.009.827 

3.749.400 

TS3 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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

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)
DK
EB67.3 QB2

1
2
3
4

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
Normal tax or social security contributions due, plus a fine
Prison
Other (SPONTANEOUS)
Refusal (SPONTANEOUS)
DK
NEW (BASED ON EB67.3 QB4)

1
2
3
4
5
6

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)
(READ OUT – ONE ANSWER ONLY)
Very high 
Fairly high 
Fairly small 
Very small 
Refusal (SPONTANEOUS)
DK
EB67.3 QB3 

1
2
3
4
5
6

QE1

QE2

QE3

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                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)
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 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)
Refusal (SPONTANEOUS)
DK
EB67.3 QB7a&b TREND MODIFIED

QE4a
FIRSTLY

QE4b
SECONDLY

1

2

3
4

5

6
7

8

9

10

11
12
13
14

1

2

3
4

5

6
7

8

9

10

11
12
13
14

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
No
Refusal (SPONTANEOUS)
DK
EB67.3 QB8 TREND MODIFIED

1
2
3
4

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                Q2QE6

ASK QE6 TO QE9 IF "YES", CODE 1 IN QE5 – OTHERS GO TO QE10

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
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)
DK
NEW

1,
2,
3,
4,
5,
6,
7,
8,
9,
10,
11,
12,
13,
14,
15,
16
17

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 "DON’T REMEMBER" 
CODE ‘99997’ – IF "REFUSAL" CODE ‘99998’ – IF "DON’T KNOW" CODE ‘99999’)

NEW (BASED ON EB67.3 QB11)

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 "DON’T REMEMBER" CODE ‘99997’ – IF "REFUSAL" 
CODE ‘99998’ – IF "DON’T KNOW" CODE ‘99999’)

NEW (BASED ON EB67.3 QB11)

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
Relatives
Neighbours
Healthcare providers (N)
Other private persons or households
Firms or businesses
Other (SPONTANEOUS) (M)
Refusal (SPONTANEOUS) (M)
DK
EB67.3 QB12 TREND STRONGLY MODIFIED

1,
2,
3,
4,
5,
6,
7,
8
9

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                Q3QE9

QE10

From the following, what made you buy it undeclared instead of buying it 
on the regular market?
(SHOW CARD – 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 or colleagues (M)
The goods or service is not or hardly available on the regular 
market (M)
Other (SPONTANEOUS)
Refusal (SPONTANEOUS)
DK
EB67.3 QB13 

1,
2,
3,
4,
5,

7,
8
9

6,

ASK QE10 TO QE13 IF "DEPENDENT EMPLOYEES", CODE 10 TO 18 IN D15a – 
OTHERS GO TO QE14

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)
(ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS 
WILL REMAIN ANONYMOUS) (M)
Yes
No
Refusal (SPONTANEOUS)
DK
EB67.3 QB15 TREND MODIFIED

1
2
3
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
Refusal (SPONTANEOUS)
DK
EB67.3 QB16

1
2
3
4
5

QE12

Approximately what percentage of your gross yearly income in your main 
job did you get this way? (M)

(WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS – IF "DON’T REMEMBER" 
CODE ‘997’ – IF "REFUSAL" CODE ‘998’ – IF "DON’T KNOW" CODE ‘999’) (M)

EB67.3 QB17

%

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                Q4QE13

Thinking about the organisation you work for, APPROXIMATELY how 
many employees does it have (including both full and part time)?
(READ OUT – ONE ANSWER ONLY)
1-4
5-9
10-19
20-49
50-99
100-499
500 or more
Refusal (SPONTANEOUS)
DK
NEW

1
2
3
4
5
6
7
8
9

ASK ALL

QE14

Apart from a regular employment, have you yourself carried out any 
undeclared paid activities in the last 12 months? (M)
(ONE ANSWER ONLY) (PLEASE REMIND THE INTERVIEWEE THAT ALL ANSWERS 
WILL REMAIN ANONYMOUS) (M)
Yes
No
Refusal (SPONTANEOUS)
DK
EB67.3 QB19 TREND MODIFIED

1
2
3
4

QE15a

ASK QE15a TO QE18 IF "YES", CODE 1 IN QE14 – OTHERS GO TO QE19

Which of the following activities have you carried out undeclared in the 
last 12 months?
(SHOW CARD – 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)
DK
NEW

1,
2,
3,
4,
5,
6,
7,
8,
9,
10,
11,
12,
13,
14,
15
16

QE15b

APPROXIMATELY how much money have you earned from these 
undeclared activities in the last 12 months?

(WRITE DOWN – ONE ANSWER ONLY) (NO DECIMALS – IF "DON’T REMEMBER" 
CODE ‘99997’ – IF "REFUSAL" CODE ‘99998’ – IF "DON’T KNOW" CODE ‘99999’)

NEW

EUROS

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                Q5QE16

QE17

Would you please indicate for whom you carried out any of these 
activities?
(SHOW CARD – READ OUT – MULTIPLE ANSWERS POSSIBLE)
Friends, colleagues or acquaintances
Relatives
Neighbours
Other private persons or households
Firms or businesses
Other (SPONTANEOUS)
Refusal (SPONTANEOUS)
DK
NEW (BASED ON EB67.3 QB29)

1,
2,
3,
4,
5,
6,
7
8

1,

2,

Among the following, what were the 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 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
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)
DK
NEW (BASED ON EB67.3 QB30)

10,
11,
12,
13
14

4,
5,
6,
7,

3,

8,

9,

QE18

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 (N)
Other (SPONTANEOUS)(M)
None (SPONTANEOUS) (N) 
Refusal (SPONTANEOUS)
DK
EB67.3 QB18b TREND MODIFIED

1,
2,
3,
4,
5,
6,
7
8
9

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                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)
Refusal (SPONTANEOUS)
DK
NEW

1,

2,

3,

4,
5,
6,

QE20

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)

1 Absolutely unacceptable

10 Absolutely acceptable

Refu
sal 
(SP
ONT
ANE
OUS
)

DK

1

2

3

4

5

6

7

8

9

10

11

12

1

2

3

4

5

6

7

8

9

10

11

12

1

2

3

4

5

6

7

8

9

10

11

12

1

2

3

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 

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                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

A firm hires a 
private person 
and all or a 
part of the 
salary paid to 
him/her is not 
officially 
registered

Someone 
evades taxes 
by not or only 
partially 
declaring 
income

4

5

6

7

EB67.3 QB32

1

2

3

4

5

6

7

8

9

10

11

12

1

2

3

4

5

6

7

8

9

10

11

12

1

2

3

4

5

6

7

8

9

10

11

12

1

2

3

4

5

6

7

8

9

10

11

12

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                Q8TABLES 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
QE1 Connaissez-vous personnellement des personnes qui travaillent sans déclarer leurs revenus ou une partie de leurs 
revenus aux institutions fiscales ou de sécurité 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 persönlich Menschen, die arbeiten, ohne das Einkommen oder einen Teil davon an Steuerbehörden oder 
die Sozialversicherung zu melden? 

Oui

Yes

Ja  

Diff.
EB
67.3

-6

-16

-6

-7

-6

-6

-5

-2

7

6

-9

-2

4

-15

-5

-13

-16

-14

-11

-5

-17

3

-9

-4

-3

-7

-17

-9

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

32

40

33

33

59

27

33

25

54

33

38

37

39

46

35

35

29

20

55

31

28

28

20

48

36

30

39

15

41

Non

No

Refus (SPONTANE)

Refusal (SPONTANEOUS)

Nein 

Verweigert (SPONTAN)

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

NSP

DK

WN

8

17

17

9

6

6

8

10

-8

-3

9

7

1

15

6

13

15

11

10

8

17

0

16

3

2

7

19

10

63

59

58

62

40

67

64

69

42

63

60

53

58

50

59

64

62

71

43

59

67

65

67

47

58

68

60

84

54

0

0

-1

-1

0

1

-1

-2

0

-1

1

0

-1

1

2

1

2

1

0

1

1

0

-1

1

3

0

-1

-1

3

1

3

4

0

3

2

3

2

2

1

6

0

3

4

1

8

3

0

8

3

3

4

3

4

1

0

0

3

2

0

6

1

1

3

1

3

2

2

1

4

3

1

2

0

1

6

2

2

2

4

9

2

2

1

1

1

2

Diff.
EB
67.3

-2

-1

-10

-1

0

-1

-2

-6

1

-2

-1

-5

-4

-1

-3

-1

-1

2

1

-4

-1

-3

-6

0

-2

0

-1

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T1QE2 A quelle sanction, le cas échéant, peut-on s’attendre si les autorités découvrent que quelqu’un perçoit un revenu pour 
un travail qui n’a pas été déclaré aux autorités fiscales ou de sécurité 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 überhaupt – würde jemand erhalten, wenn die Behörden herausfinden, dass er 
oder sie ein Einkommen aus Arbeit erzielt, das den Steuerbehörden oder der Sozialversicherung nicht gemeldet wurde? 

L’impôt normal ou les 
contributions dues à 
la sécurité sociale

L’impôt normal ou les 
contributions dues à 
la sécurité sociale, 
plus une amende

La prison

Autre 
(SPONTANE)

Refus 
(SPONTANE)

NSP

Normal tax or social 
security contributions 
due

Normal tax or social 
security contributions 
due, plus a fine

Prison

Other 
(SPONTA-
NEOUS)

Refusal 
(SPONTA-
NEOUS)

Die normal fälligen 
Steuern oder 
Sozialversicherungsa
bgaben

Die normal fälligen 
Steuern oder 
Sozialversicherungsa
bgaben und 
zusätzlich eine 
Geldbuße

Gefängnis

Sonstige 
(SPONTAN)

Verweigert 
(SPONTAN)

EB
79.2

EB
79.2

EB
79.2

EB
79.2

EB
79.2

21

29

13

21

14

12

33

24

26

20

17

18

15

37

39

14

17

23

28

15

41

28

26

27

24

22

17

18

34

56

60

56

60

77

68

48

49

52

48

65

58

65

35

41

64

58

55

60

67

24

45

38

39

52

58

70

61

34

6

4

3

7

5

6

1

7

8

4

8

6

12

3

1

6

5

3

2

5

1

3

5

3

5

4

8

14

4

3

3

1

1

0

2

1

4

3

6

1

3

2

6

7

5

1

1

5

2

9

8

3

17

3

6

2

0

15

2

2

2

4

0

2

6

2

2

3

1

3

0

6

4

4

8

0

1

3

4

3

5

4

5

4

0

0

6

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

DK

WN

EB
79.2

12

2

25

7

4

10

11

14

9

19

8

12

6

13

8

7

11

18

4

8

21

13

23

10

11

6

3

7

7

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T2QE3 Les personnes qui travaillent sans déclarer des revenus risquent que les institutions fiscales ou de sécurité sociale 
le découvrent et procèdent à des redressements fiscaux et peut-être des amendes. Comment décririez-vous le risque 
d’être découvert 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 Steuerbehörden oder die 
Sozialversicherung dies herausfinden und nachträglich Steuern sowie eventuell Geldbußen in Rechnung stellen. Wie 
hoch würden Sie das Risiko einschätzen, in (UNSEREM LAND) bei Schwarzarbeit ertappt zu werden? 

Très élevé  Plutôt élevé  Plutôt faible  Très faible 

Very high  Fairly high  Fairly small  Very small 

Sehr hoch

Ziemlich 
hoch

Ziemlich 
gering

Sehr gering

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

0

2

2

-2

1

-3

0

0

-3

2

0

2

-2

1

0

2

0

3

0

-2

2

2

0

-1

3

0

0

0

7

6

6

4

3

5

6

13

8

7

6

7

5

5

10

8

9

6

3

6

8

12

7

2

8

3

1

10

9

3

3

5

5

17

4

-2

10

2

2

5

1

0

1

0

0

2

-6

5

6

4

-5

1

-8

10

-1

8

5

29

30

19

20

31

29

38

34

28

22

28

32

23

23

39

24

30

14

22

35

30

35

22

12

31

26

21

38

24

-1

-1

4

4

-4

-5

4

0

2

3

-4

-5

1

-2

3

8

-4

5

-6

3

-1

6

3

-6

-6

0

7

0

38

48

33

47

51

42

35

25

35

32

48

29

34

40

32

45

32

42

54

35

35

28

30

36

38

54

59

34

36

15

12

20

19

13

14

7

16

22

26

10

21

33

22

11

9

14

15

15

9

10

12

18

38

15

12

17

10

23

Diff.
EB
67.3

-1

-5

-10

-9

-13

1

-2

4

-5

7

-3

3

9

-1

0

-14

-2

-13

-4

-2

-6

2

5

10

-6

0

-15

-2

Refus 
(SPONT-
ANE)
Refusal 
(SPONT-
ANEOUS)
Verweigert 
(SPON-
TAN)

EB
79.2

Diff.
EB
67.3

NSP

Total 
'Elevé'

DK

Total 'High'

Total 
'Faible'

Total 
'Small'

WN

Gesamt 
'Hoch'

Gesamt 
'Gering'

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

2

1

2

3

0

2

4

1

2

1

1

3

1

2

2

3

4

1

0

4

2

1

4

1

1

2

0

0

2

1

1

1

2

-1

1

1

-1

1

0

1

1

1

1

1

2

2

1

0

1

1

-2

3

0

-1

1

0

-1

9

3

20

7

2

8

10

11

5

-2

0

-2

0

0

2

-1

-13

3

12

-14

1

-2

-9

0

-4

2

2

10

5

-6

0

-3

-12

5

0

0

0

-2

7

8

4

8

6

11

11

22

6

11

15

12

19

11

7

3

2

8

6

3

5

7

3

18

1

-2

10

-1

4

5

3

-2

2

0

2

2

-3

5

4

6

-3

1

-9

13

-1

8

5

36

36

25

24

34

34

44

47

36

29

34

39

28

28

49

32

39

20

25

41

38

47

29

14

39

29

22

48

33

-2

-6

-6

-5

-17

-4

2

4

-3

10

-7

-2

10

-3

3

-6

-6

-8

-10

1

-7

8

8

4

-12

0

-8

-2

53

60

53

66

64

56

42

41

57

58

58

50

67

62

43

54

46

57

69

44

45

40

48

74

53

66

76

44

59

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T3QE4a Quelles sont, à votre avis, les raisons pour faire du travail non déclaré ? Premièrement ? 

QE4a What are in your opinion the reasons for doing undeclared work? Firstly? 

QE4a Was sind Ihrer Meinung nach die Gründe für Schwarzarbeit? Erstens? 

La bureaucratie ou les 
formalités pour exercer une 
activité économique régulière 
sont trop compliquées 

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

Die Bürokratie bzw. der 
Papierkrieg für eine reguläre 
wirtschaftliche Tätigkeit ist 
zu kompliziert

La bureaucratie ou les 
formalités pour exercer une 
activité économique mineure 
ou occasionnelle sont trop 
compliquées 

Bureaucracy or red tape for 
minor or occasional 
economic activities is too 
complicated 

Die Bürokratie bzw. der 
Papierkrieg für geringfügige 
oder gelegentliche 
wirtschaftliche Tätigkeiten ist 
zu kompliziert

Manque de contrôle par les 
autorités

Lack of control by authorities

Mangel an Kontrollen durch 
die Behörden

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

4

3

5

5

6

2

3

5

5

3

4

8

5

4

5

7

3

5

2

3

7

5

8

4

4

10

4

2

3

-4

-2

-4

-4

1

-6

-3

-6

1

-2

-2

1

2

-1

-7

1

-2

3

-7

-2

-2

-3

-7

0

-5

-10

-3

-4

5

3

3

5

7

5

2

5

2

2

4

7

5

2

5

5

3

3

5

7

5

2

5

2

2

4

7

5

2

5

10

10

4

4

7

6

3

3

5

3

6

14

10

2

1

4

4

7

6

3

3

5

3

6

14

10

2

12

14

16

14

12

13

8

19

28

16

12

12

37

4

9

11

8

25

12

11

5

16

12

11

11

13

10

9

8

0

2

-7

-5

1

6

-3

5

5

-2

-1

-2

7

-3

-1

-1

1

4

-2

2

-1

1

-1

1

-1

2

2

-2

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T4QE4a Quelles sont, à votre avis, les raisons pour faire du travail non déclaré ? Premièrement ? 

QE4a What are in your opinion the reasons for doing undeclared work? Firstly? 

QE4a Was sind Ihrer Meinung nach die Gründe für Schwarzarbeit? Erstens? 

Les sanctions sont trop faibles

Dans certains secteurs ou 
certaines régions, il n’y a pas de 
véritable alternative

Les salaires pour du travail 
déclaré sont trop bas 

Sanctions are too weak

In certain sectors or regions 
there is no real alternative

Salaries in the regular 
businesses are too low

Die Sanktionen sind zu schwach

In einigen Bereichen oder 
Regionen gibt es keine wirkliche 
Alternative

Die Löhne in regulären 
Anstellungen sind zu niedrig

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

6

7

6

9

5

3

4

6

5

7

5

6

8

5

4

3

7

3

4

6

4

6

5

4

5

7

5

13

4

1

2

1

2

1

0

-1

-3

-2

0

2

0

-2

3

1

-1

-1

-3

-1

0

0

1

3

-1

2

1

1

4

EB
79.2

6

5

12

10

1

5

5

4

7

8

5

9

4

6

4

3

5

2

2

11

9

5

7

3

14

3

4

2

2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

-2

-1

1

0

-1

-2

-2

-4

2

-1

-1

-2

2

3

1

-3

-2

0

-1

-4

-2

0

-1

-1

-3

-1

1

-1

20

19

16

17

10

28

37

16

9

10

31

10

15

37

17

21

13

17

16

25

16

14

19

19

16

18

13

29

18

-6

-7

-6

-3

-1

-4

2

3

-21

-9

-4

-3

-17

-7

-2

-4

0

-7

-6

3

-14

-3

-7

-21

-9

-3

-4

-8

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T5QE4a Quelles sont, à votre avis, les raisons pour faire du travail non déclaré ? Premièrement ? 

QE4a What are in your opinion the reasons for doing undeclared work? Firstly? 

QE4a Was sind Ihrer Meinung nach die Gründe für Schwarzarbeit? Erstens? 

Le manque de travail 
déclaré sur le marché 
de l’emploi 

L’état ne fait rien pour 
les gens, pourquoi 
devraient-ils payer des 
impôts

Personne n’achèterait 
ces produits ou services 
aux prix du marché 

Les impôts et\ ou les 
contributions à la 
sécurité sociale sont 
trop élevés 

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 

Taxes and\ or social 
security contributions 
are too high 

Mangel an regulären 
Arbeitsplätzen auf dem 
Arbeitsmarkt

Der Staat tut nichts für 
die Menschen, warum 
sollen sie also Steuern 
zahlen

Niemand würde diese 
Waren oder 
Dienstleistungen zu 
normalen Marktpreisen 
kaufen

Die Steuern und/oder 
Sozialabgaben sind zu 
hoch

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

5

6

13

6

7

-6

6

12

-1

21

0

-1

4

6

7

6

8

0

7

-5

18

8

8

13

6

2

0

3

15

11

22

13

8

8

10

18

10

29

11

16

6

9

12

13

19

5

11

12

29

17

18

36

22

9

10

8

43

0

0

-2

0

0

-2

0

-2

0

2

0

-1

1

1

-2

-1

0

0

-1

0

1

-4

3

2

2

-1

0

-1

3

3

5

5

1

1

3

1

7

4

2

3

4

11

7

2

5

1

1

2

5

5

7

6

5

1

1

2

5

EB
79.2

2

1

1

1

12

4

1

1

2

1

1

1

1

1

2

2

1

1

4

5

2

1

1

1

1

2

6

1

1

Diff.
EB
67.3

EB
79.2

0

-1

0

-1

-3

0

0

0

1

-1

-1

0

-1

0

1

-3

-1

-1

-4

-3

2

1

0

0

0

-2

-4

0

13

24

7

6

21

12

15

5

16

9

13

20

7

15

24

10

21

8

15

11

12

17

8

7

8

12

19

10

7

Diff.
EB
67.3

-4

-7

0

-9

-18

-6

-1

-8

4

-1

-3

3

-3

-6

-6

-9

-14

-20

-8

0

-7

-4

-2

1

-3

-8

-13

-1

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T6QE4a Quelles sont, à votre avis, les raisons pour faire du travail non déclaré ? Premièrement ? 

QE4a What are in your opinion the reasons for doing undeclared work? Firstly? 

QE4a Was sind Ihrer Meinung nach die Gründe für Schwarzarbeit? Erstens? 

Il est difficile de vivre 
avec les prestations 
sociales 

It is difficult to live on 
social welfare benefits 

Es ist schwierig, von 
Sozialleistungen zu leben

Autres (SPONTANE)

Refus (SPONTANE)

NSP

Others (SPONATENOUS)

Refusal (SPONTANEOUS)

DK

Sonstiges (SPONTAN)

Verweigert (SPONTAN)

WN

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

6

7

1

9

6

9

3

6

7

1

9

6

9

3

13

13

3

4

6

2

4

2

6

4

9

7

3

4

6

2

4

2

6

4

9

7

16

16

4

3

4

2

3

5

4

2

10

5

4

3

4

2

3

5

4

2

10

2

0

0

1

8

3

2

0

3

2

2

1

3

1

1

5

1

4

7

2

1

1

1

2

0

5

13

3

1

Diff.
EB
67.3

0

-3

0

0

2

2

0

-4

3

-1

0

-1

2

0

1

-2

-1

2

0

1

0

0

1

1

-1

2

10

0

EB
79.2

Diff.
EB
67.3

EB
79.2

1

1

0

2

0

1

2

1

2

0

1

1

0

1

1

2

1

1

0

1

1

1

1

0

1

0

0

1

1

0

1

0

1

0

0

0

0

2

-1

1

0

0

1

0

2

0

1

0

0

1

-1

1

0

1

0

-2

0

5

2

6

3

3

6

5

6

1

5

3

4

1

2

3

7

3

17

3

1

3

5

6

1

2

2

3

8

1

Diff.
EB
67.3

-1

0

0

-1

-2

4

-3

-11

1

-11

-1

-3

-4

-1

-4

1

-1

10

0

-2

-2

-3

-5

-1

0

0

0

-2

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T7QE4b Et deuxièmement ? 

QE4b And secondly? 

QE4b Und zweitens? 

La bureaucratie ou les 
formalités pour exercer une 
activité économique régulière 
sont trop compliquées 

La bureaucratie ou les 
formalités pour exercer une 
activité économique mineure 
ou occasionnelle sont trop 
compliquées 

Manque de 
contrôle par 
les autorités

Les sanctions 
sont trop 
faibles

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

Die Bürokratie bzw. der 
Papierkrieg für eine reguläre 
wirtschaftliche Tätigkeit ist 
zu kompliziert

Die Bürokratie bzw. der 
Papierkrieg für geringfügige 
oder gelegentliche 
wirtschaftliche Tätigkeiten ist 
zu kompliziert

Mangel an 
Kontrollen 
durch die 
Behörden

Die Sanktionen 
sind zu 
schwach

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

3

3

2

2

5

3

3

3

2

2

3

6

3

3

5

2

2

2

3

2

2

3

4

3

2

6

6

3

3

-2

-2

-2

-2

-1

-1

-3

-7

-1

0

-2

1

0

-2

-4

-4

-2

0

-7

-2

-7

-3

-2

0

-3

-4

-4

-3

4

5

3

3

5

5

3

3

4

2

4

6

3

3

5

9

4

2

9

5

3

3

5

3

5

9

8

3

3

-1

-2

-1

-2

-2

1

-5

-2

1

1

0

-3

2

-4

2

-3

0

-3

-4

1

0

-2

0

0

0

0

-2

-1

9

11

12

9

15

8

4

12

16

12

9

10

20

3

9

7

7

14

12

7

6

7

7

8

7

11

9

10

8

0

0

-2

0

-1

4

-5

-1

2

0

-1

0

8

1

-1

1

-3

-1

-3

1

2

-1

0

-3

0

-1

1

-5

8

9

10

11

11

9

3

11

11

9

8

8

22

4

4

9

5

10

8

6

5

7

6

5

6

8

9

10

5

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T8QE4b Et deuxièmement ? 

QE4b And secondly? 

QE4b Und zweitens? 

Dans certains secteurs 
ou certaines régions, il 
n’y a pas de véritable 
alternative

In certain sectors or 
regions there is no real 
alternative

In einigen Bereichen 
oder Regionen gibt es 
keine wirkliche 
Alternative

Les salaires pour du 
travail déclaré sont trop 
bas 

Le manque de travail 
déclaré sur le marché 
de l’emploi 

Salaries in the regular 
businesses are too low

Lack of regular jobs on 
the labour market

Die Löhne in regulären 
Anstellungen sind zu 
niedrig

Mangel an regulären 
Arbeitsplätzen auf dem 
Arbeitsmarkt

L’état ne fait rien pour 
les gens, pourquoi 
devraient-ils payer des 
impôts

The State does not do 
anything for the people, 
so why should they pay 
taxes

Der Staat tut nichts für 
die Menschen, warum 
sollen sie also Steuern 
zahlen

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

-1

-1

4

-1

-4

0

-2

-1

2

1

-1

-4

0

0

1

2

-5

3

-1

0

3

-1

-5

-1

-2

-2

0

-2

8

7

13

10

2

7

5

10

8

10

5

12

3

4

5

7

6

5

5

12

12

7

7

5

11

4

4

4

5

-1

-4

-1

-1

-2

-1

-1

1

-4

-2

-3

2

-4

2

-2

-5

1

-5

0

-1

-2

-2

-2

-2

-3

-3

1

1

15

15

17

16

8

18

19

14

10

13

15

13

11

23

13

10

19

13

12

18

18

14

16

21

19

13

12

15

23

15

13

17

15

7

12

17

20

9

16

15

17

8

18

14

10

15

7

11

14

19

16

23

24

20

13

13

13

19

Diff.
EB
67.3

0

4

3

1

4

-10

12

12

-5

3

2

-1

3

11

7

0

3

1

5

-4

1

1

7

0

0

0

1

4

EB
79.2

6

4

10

8

1

2

8

4

8

6

6

8

9

12

11

4

8

3

2

3

9

9

12

8

7

3

1

2

11

Diff.
EB
67.3

-1

-1

-7

0

-2

-4

0

-1

-6

2

0

2

-2

-7

-2

-1

-1

0

-1

-3

-1

-2

1

1

0

0

-2

-4

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T9QE4b Et deuxièmement ? 

QE4b And secondly? 

QE4b Und zweitens? 

Personne n’achèterait ces produits 
ou services aux prix du marché 

Les impôts et\ ou les 
contributions à la sécurité sociale 
sont trop élevés 

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 würde diese Waren oder 
Dienstleistungen zu normalen 
Marktpreisen kaufen

Die Steuern und/oder 
Sozialabgaben sind zu hoch

Es ist schwierig, von 
Sozialleistungen zu leben

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

3

3

2

3

12

5

4

3

7

2

3

1

2

2

3

4

5

4

5

7

1

3

2

3

2

3

9

2

2

Diff.
EB
67.3

EB
79.2

-2

0

0

-2

-2

-3

1

1

2

-3

-1

-1

0

0

1

-4

1

1

-6

-3

-2

0

-1

0

-1

-4

-2

-1

13

16

8

11

14

15

21

6

17

11

13

14

8

19

19

10

17

13

10

15

13

20

12

9

12

14

14

11

7

Diff.
EB
67.3

-4

-7

0

-4

2

-3

-2

-10

-2

-2

-4

-3

-12

-9

-11

-7

-5

-12

-5

-2

-6

2

-4

-3

-3

-4

-6

-4

EB
79.2

Diff.
EB
67.3

9

12

5

10

8

10

6

10

5

9

11

4

6

4

7

6

10

9

13

7

9

6

4

8

8

8

2

11

11

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T10QE4b Et deuxièmement ? 

QE4b And secondly? 

QE4b Und zweitens? 

Autres (SPONTANE)

Refus (SPONTANE)

NSP

Others 
(SPONATENOUS)

Refusal 
(SPONTANEOUS)

Sonstiges (SPONTAN) Verweigert (SPONTAN)

DK

WN

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

1

-3

0

1

-5

2

-1

-3

2

-2

0

-1

2

1

1

4

0

0

2

1

0

0

-1

1

-1

2

7

2

3

0

0

1

3

3

1

0

2

3

2

1

3

1

2

9

1

2

5

2

1

1

0

3

0

4

10

5

2

0

0

0

0

0

0

1

0

0

1

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

1

0

1

0

0

0

0

0

-1

0

0

0

0

1

0

0

0

0

-1

0

0

0

-1

0

0

0

-1

-1

0

1

0

1

4

2

1

1

9

3

5

4

1

4

6

0

2

4

3

13

1

16

5

2

2

4

2

0

1

3

3

10

1

Diff.
EB
67.3

-2

-1

-2

-3

1

0

-3

-2

0

-10

-5

-2

-6

0

-3

2

-3

5

-1

0

0

-1

-1

-3

0

-2

-4

-2

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T11QE4T - Raisons pour faire du travail non déclaré - TOTAL

QE4T - Reasons for doing undeclared work - TOTAL

QE4T - Raisons pour faire du travail non déclaré - TOTAL

La bureaucratie ou les 
formalités pour exercer une 
activité économique régulière 
sont trop compliquées 

La bureaucratie ou les 
formalités pour exercer une 
activité économique mineure ou 
occasionnelle sont trop 
compliquées 

Manque de contrôle par les 
autorités

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

Die Bürokratie bzw. der 
Papierkrieg für eine reguläre 
wirtschaftliche Tätigkeit ist zu 
kompliziert

Die Bürokratie bzw. der 
Papierkrieg für geringfügige 
oder gelegentliche 
wirtschaftliche Tätigkeiten ist zu 
kompliziert

Mangel an Kontrollen durch die 
Behörden

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

7

6

7

7

11

4

6

9

7

4

7

13

8

6

10

8

4

7

4

5

8

7

13

7

6

16

9

5

5

-5

-3

-5

-6

1

-7

-6

-10

0

-3

-3

2

2

-4

-11

-4

-4

2

-15

-3

-10

-7

-7

0

-8

-14

-8

-7

9

8

5

9

12

10

5

8

6

5

7

13

8

5

10

18

8

5

15

11

6

6

10

7

10

24

18

5

4

9

8

5

9

12

10

5

8

6

5

7

13

8

5

10

18

8

5

15

11

6

6

10

7

10

24

18

5

21

25

27

23

27

20

11

30

44

28

21

21

56

7

17

18

15

37

24

18

11

23

18

19

18

23

18

18

16

0

0

-8

-6

0

7

-8

4

6

1

-1

-5

9

-6

0

-4

1

0

-5

4

-1

0

-2

1

-2

1

0

-3

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T12QE4T - Raisons pour faire du travail non déclaré - TOTAL

QE4T - Reasons for doing undeclared work - TOTAL

QE4T - Raisons pour faire du travail non déclaré - TOTAL

Les sanctions sont trop 
faibles

Dans certains secteurs ou 
certaines régions, il n’y a 
pas de véritable alternative

Les salaires pour du travail 
déclaré sont trop bas 

Sanctions are too weak

In certain sectors or regions 
there is no real alternative

Salaries in the regular 
businesses are too low

Die Sanktionen sind zu 
schwach

In einigen Bereichen oder 
Regionen gibt es keine 
wirkliche Alternative

Die Löhne in regulären 
Anstellungen sind zu niedrig

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

14

16

16

19

15

11

7

17

16

15

13

14

29

8

8

11

12

11

11

12

8

13

10

9

10

15

14

22

8

1

2

-1

1

-1

2

-5

-2

0

1

1

0

5

3

0

-1

-4

-5

-5

2

2

2

2

-5

1

1

2

-1

13

11

23

20

3

11

10

13

15

17

9

21

7

10

8

9

10

6

7

23

20

11

14

8

24

6

7

6

7

-3

-3

4

0

-4

-3

-3

-4

4

1

-3

-5

3

3

1

-1

-7

2

-2

-3

0

-1

-5

-1

-6

-4

0

-2

35

34

32

32

17

45

55

28

19

23

46

22

26

60

29

31

31

28

28

43

33

27

33

40

35

31

24

43

41

Diff.
EB
67.3

-6

-10

-7

-5

-4

-5

2

5

-25

-9

-6

-1

-20

-5

-4

-8

1

-12

-5

3

-16

-5

-9

-22

-12

-6

-4

-7

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T13QE4T - Raisons pour faire du travail non déclaré - TOTAL

QE4T - Reasons for doing undeclared work - TOTAL

QE4T - Raisons pour faire du travail non déclaré - TOTAL

Le manque de travail 
déclaré sur le marché 
de l’emploi 

L’état ne fait rien 
pour les gens, 
pourquoi devraient-
ils payer des impôts

Personne n’achèterait 
ces produits ou 
services aux prix du 
marché 

Les impôts et\ ou les 
contributions à la 
sécurité sociale sont 
trop élevés 

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 

Taxes and\ or social 
security contributions 
are too high 

Mangel an regulären 
Arbeitsplätzen auf 
dem Arbeitsmarkt

Der Staat tut nichts 
für die Menschen, 
warum sollen sie also 
Steuern zahlen

Niemand würde diese 
Waren oder 
Dienstleistungen zu 
normalen 
Marktpreisen kaufen

Die Steuern und/oder 
Sozialabgaben sind 
zu hoch

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

29

23

38

28

14

19

26

36

19

45

26

32

15

26

26

22

33

11

22

26

48

32

39

60

42

21

23

20

61

Diff.
EB
67.3

5

10

15

8

11

-16

17

23

-7

26

2

-1

8

16

15

6

11

1

12

-8

20

10

15

13

6

1

2

7

EB
79.2

Diff.
EB
67.3

-2

-2

-8

1

-1

-6

0

-2

-6

4

-1

1

0

-5

-4

-2

0

-1

-2

-4

1

-5

4

3

1

0

-2

-4

8

6

15

13

3

3

11

5

15

10

7

11

13

23

17

6

13

3

3

5

14

14

18

14

11

4

2

4

16

EB
79.2

5

4

3

4

23

8

4

3

9

3

5

2

3

3

5

6

6

4

10

11

3

3

3

3

4

5

15

3

3

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

-2

-1

1

-3

-5

-3

0

0

3

-3

0

-1

0

1

2

-6

0

0

-9

-6

1

0

-1

0

0

-6

-5

-1

-6

-13

0

-13

-15

-9

-3

-15

2

-2

-8

0

-15

-15

-15

-16

-20

-32

-13

0

-13

-1

-4

-2

-6

-12

-19

-4

26

40

14

16

35

27

34

11

33

19

25

33

14

33

42

18

37

19

24

26

24

36

20

16

19

26

32

20

14

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T14QE4T - Raisons pour faire du travail non déclaré - TOTAL

QE4T - Reasons for doing undeclared work - TOTAL

QE4T - Raisons pour faire du travail non déclaré - TOTAL

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)

Es ist schwierig, von 
Sozialleistungen zu 
leben

EB
79.2

Diff.
EB
67.3

14

18

6

18

14

18

9

22

8

13

17

6

10

6

13

9

18

14

29

11

11

9

5

10

13

12

4

20

14

18

6

18

14

18

9

22

8

13

17

6

10

6

13

9

18

14

29

11

11

9

5

10

13

12

4

20

16

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

Sonstiges (SPONTAN)

Verweigert (SPONTAN)

EB
79.2

4

0

0

1

11

5

3

0

5

4

3

1

6

2

3

11

2

6

10

3

2

2

1

4

0

7

21

6

3

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

1

-6

0

0

0

4

-1

-5

5

-2

-1

-2

4

0

2

0

-1

2

1

1

0

0

0

1

-1

3

15

2

1

1

0

2

0

1

2

1

2

1

1

1

0

1

1

2

1

1

0

1

1

1

1

0

1

1

0

2

1

0

1

0

1

-1

0

0

-1

2

0

1

0

0

1

0

2

-1

1

-1

0

1

-2

0

-1

1

0

-2

1

4

2

6

3

3

6

5

6

1

5

3

4

1

2

3

7

3

17

4

1

3

5

6

0

2

2

3

8

1

DK

WN

Diff.
EB
67.3

-2

0

0

-1

-2

4

-3

-11

1

-11

-1

-2

-4

-1

-4

1

-1

10

1

-3

-2

-3

-5

-2

0

0

0

-2

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                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 qu’il comprenait du travail non déclaré (p.ex. car il n’y avait pas de facture ou de reçu 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 für 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

Yes

Ja  

Non

No

Refus (SPONTANE)

Refusal (SPONTANEOUS)

Nein 

Verweigert (SPONTAN)

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

0

-3

3

4

-4

1

-1

2

13

2

-1

0

14

4

2

2

-1

5

-3

2

-3

3

-1

5

2

0

-7

-1

11

15

16

19

23

7

12

10

30

8

9

12

16

28

14

14

11

23

29

14

5

10

10

22

17

11

16

8

17

84

83

75

78

77

87

82

84

66

88

89

78

82

68

81

84

79

72

68

77

90

84

76

72

78

86

84

91

76

Diff.
EB
67.3

4

4

8

1

6

-1

5

8

-16

0

2

14

-13

-1

-1

0

1

-5

6

-4

6

2

12

-7

0

1

9

3

EB
79.2

2

1

2

2

0

3

4

3

3

2

0

5

1

3

2

1

7

1

1

7

1

2

3

3

2

3

0

0

3

Diff.
EB
67.3

1

1

1

-1

0

2

1

0

3

1

0

1

1

2

1

1

3

0

1

4

0

0

1

2

1

2

0

-1

NSP

DK

WN

EB
79.2

3

1

7

1

0

3

2

3

1

2

2

5

1

1

3

1

3

4

2

2

4

4

Diff.
EB
67.3

-4

-2

-11

-4

-2

-2

-5

-10

0

-3

-1

-15

-1

-5

-3

-1

-3

-1

-1

-8

-3

-5

11

-12

0

-3

-3

-2

-1

3

3

0

0

1

4

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T16QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez payé au cours des 12 derniers mois et pour 
lesquels vous avez une bonne raison de croire qu’ils comprenaient du travail non déclaré, c’est-à-dire que le revenu n’était pas 
complètement communiqué aux institutions fiscales ou de sécurité 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 Für 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 Steuerbehörden oder der 
Sozialversicherung nicht vollständig gemeldet wurde? (MEHRFACHNENNUNGEN MÖGLICH)

Du babysitting chez vous

Du babysitting en dehors 
de chez vous

Des services de santé

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 außerhalb 
Ihres Zuhauses

Dienstleistungen im 
Gesundheitswesen bzw. 
der Gesundheitspflege

Reinigung/Putzen Ihres 
Zuhauses

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

5

8

6

5

5

3

2

20

0

8

9

3

6

3

1

19

1

0

9

7

3

5

2

2

0

3

3

5

3

EB
79.2

2

0

2

0

1

0

1

10

0

1

3

2

3

3

1

5

0

0

3

1

1

1

0

0

0

0

0

3

1

EB
79.2

8

2

18

6

2

2

3

2

16

5

2

26

34

12

14

3

12

26

1

6

0

5

14

2

10

3

1

2

6

EB
79.2

15

10

1

6

21

15

3

13

12

11

12

21

35

1

3

45

4

5

31

30

3

14

15

4

2

9

12

13

12

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T17QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez payé au cours des 12 derniers mois et pour 
lesquels vous avez une bonne raison de croire qu’ils comprenaient du travail non déclaré, c’est-à-dire que le revenu n’était 
pas complètement communiqué aux institutions fiscales ou de sécurité 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 Für 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 Steuerbehörden oder der 
Sozialversicherung nicht vollständig gemeldet wurde? (MEHRFACHNENNUNGEN MÖGLICH)

Le repassage de 
vêtements

La réparation ou la 
rénovation de votre 
habitat

Du jardinage

Des cours particuliers

Ironing clothes

Repairs or renovations of 
your home

Gardening

Tutoring

Bügeln von Wäsche

Reparaturen oder 
Renovierungsarbeiten an 
Ihrem Zuhause

Gartenarbeit

Nachhilfe

EB
79.2

EB
79.2

EB
79.2

EB
79.2

3

3

0

1

1

2

1

2

2

0

4

3

12

1

0

14

9

1

3

17

0

7

3

1

0

2

1

6

1

29

34

33

45

25

25

22

37

25

33

22

28

25

14

13

28

27

24

25

43

25

22

29

23

53

22

23

42

30

10

12

5

9

14

6

5

21

3

2

11

11

3

6

3

16

7

0

12

16

9

5

22

6

9

5

4

23

5

3

6

7

8

0

3

2

2

3

9

2

1

8

4

8

11

5

14

2

8

6

3

4

2

7

0

0

1

7

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T18QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez payé au cours des 12 derniers mois et pour 
lesquels vous avez une bonne raison de croire qu’ils comprenaient du travail non déclaré, c’est-à-dire que le revenu n’était pas 
complètement communiqué aux institutions fiscales ou de sécurité 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 Für 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 Steuerbehörden oder der 
Sozialversicherung nicht vollständig gemeldet wurde? (MEHRFACHNENNUNGEN MÖGLICH)

De l’aide pour un 
déménagement

De l’aide à un proche âgé 
ou dépendant

De l’aide administrative ou 
informatique

Des réparations de 
voitures

Help moving house

Umzugshilfe

EB
79.2

Assistance for a 
dependant or elderly 
relative

Unterstützung für einen 
pflegebedürftigen oder 
älteren Angehörigen

EB
79.2

3

5

1

8

1

3

3

1

2

3

6

1

4

5

0

9

4

1

4

7

9

4

2

3

5

5

6

1

5

3

2

3

5

1

1

0

3

1

1

4

5

1

2

2

7

4

0

3

6

2

1

3

4

2

2

6

1

2

Administrative or IT 
assistance

Car repairs

Administrative oder IT-
Unterstützung

Autoreparatur

EB
79.2

3

4

0

13

5

3

8

2

0

6

2

4

0

6

3

3

3

4

4

4

0

3

2

5

5

0

1

2

6

EB
79.2

22

19

27

39

23

27

35

20

13

27

24

24

22

25

28

15

20

18

13

28

13

15

16

38

39

21

16

16

21

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T19QE6 Parmi les suivants, quels sont les biens ou services pour lesquels vous avez payé au cours des 12 derniers mois et 
pour lesquels vous avez une bonne raison de croire qu’ils comprenaient du travail non déclaré, c’est-à-dire que le revenu 
n’était pas complètement communiqué aux institutions fiscales ou de sécurité 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 Für 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 Steuerbehörden oder 
der Sozialversicherung nicht vollständig gemeldet wurde? (MEHRFACHNENNUNGEN MÖGLICH)

Acheter de la 
nourriture (p. ex. 
des produits de la 
ferme)

Buying food (e.g. 
farm produce)

Lebensmittel (z. B. 
landwirtschaftliche 
Erzeugnisse)

Acheter d’autres 
biens

Acheter d’autres 
services

Refus (SPONTANE)

NSP

Buying other goods 

Buying other 
services

Refusal 
(SPONTANEOUS)

Andere Waren

Andere 
Dienstleistungen

Verweigert 
(SPONTAN)

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

EB
79.2

EB
79.2

EB
79.2

12

15

41

12

17

7

27

5

22

7

7

15

11

36

19

11

33

16

6

16

7

25

15

24

16

5

13

4

27

15

15

26

14

15

5

19

7

47

7

11

17

20

16

32

12

9

25

6

7

48

39

12

21

21

11

20

6

25

19

17

7

21

22

38

31

8

22

9

13

15

24

14

30

16

11

35

21

21

17

26

8

26

27

38

31

14

21

2

4

1

4

1

2

1

3

3

3

2

2

1

6

3

2

6

1

1

1

2

8

3

5

2

2

0

0

3

DK

WN

EB
79.2

1

2

4

2

4

1

1

4

0

1

3

1

0

1

1

0

2

1

2

0

1

2

4

2

1

0

0

0

2

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T20QE7a Et pourriez-vous m’indiquer approximativement combien d’argent vous avez dépensé au cours des 12 derniers mois 
pour tous ces produits ou services provenant d'un travail non déclaré ? 

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 ungefähr für alle diese Waren und Dienstleistungen, bei denen 
Schwarzarbeit im Spiel war, insgesamt ausgegeben?

1-50 euros

51-200 euros 201-500 euros 500+ euros

1-50 euros

51-200 euros 201-500 euros 500+ euros

Ne se souvient 
pas

Don't 
remember

Refus

NSP

Refusal

DK

1-50 euros

51-200 euros 201-500 euros 500+ euros

Kann mich 
nicht erinnern

Verweigert

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

EB
79.2

EB
79.2

EB
79.2

12

6

17

17

6

17

23

8

11

14

13

1

15

30

15

13

24

8

13

5

15

10

18

22

15

25

8

14

16

25

23

20

29

27

35

30

31

23

19

32

18

15

28

27

9

34

20

21

17

24

10

9

29

24

29

32

29

26

17

18

10

13

16

14

17

18

17

20

13

20

13

15

19

20

3

10

17

29

13

7

13

17

10

20

22

22

16

19

29

5

13

36

15

10

24

19

23

15

22

27

7

11

36

2

11

33

19

9

8

2

9

12

16

27

25

14

EB
79.2

9

6

14

5

6

6

7

5

19

4

7

17

15

10

8

5

7

10

8

11

13

8

16

10

6

4

1

5

7

EB
79.2

5

7

7

9

5

4

4

13

3

4

7

5

1

4

3

3

6

2

2

13

10

8

9

4

10

0

0

0

5

WN

EB
79.2

13

11

27

15

4

10

8

2

8

15

12

17

13

7

18

14

24

39

7

6

17

48

33

9

23

5

9

4

15

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T21QE7b En pensant uniquement au service non déclaré que vous achetez le plus fréquemment, combien ce service vous coûte-t-il 
approximativement de l’heure ? 

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 häufigsten kaufen, wie viel kostet diese 
ungefähr pro Stunde? 

1-5 euros

6-10 
euros

11-15 
euros

16-20 
euros

20+ 
euros

N'achète jamais 
de services non 
déclarés

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

Kauft nie schwarz 
erbrachten 
Dienstleistungen

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

EB
79.2

7

3

8

25

4

10

17

3

7

2

3

2

14

24

8

3

16

5

8

2

17

9

14

13

19

5

3

4

25

17

26

6

21

4

30

19

22

6

17

25

16

1

10

12

11

9

10

21

42

3

4

0

17

8

7

3

17

10

8

9

0

5

21

8

7

14

4

6

9

5

0

2

11

37

4

3

19

21

2

0

0

3

1

9

15

13

10

5

9

0

5

20

8

8

7

4

2

3

3

1

3

1

6

3

0

12

17

5

0

23

14

12

20

5

16

11

11

4

5

7

4

1

8

10

17

5

0

3

0

5

3

15

12

1

2

8

0

3

2

11

3

41

29

21

10

3

0

1

0

3

4

0

2

11

11

3

2

0

7

0

0

0

3

0

4

10

0

0

1

3

3

8

0

4

8

6

7

9

4

9

6

5

6

5

5

4

3

7

15

14

9

4

9

8

13

8

6

5

5

12

5

4

23

3

15

8

6

4

4

13

5

3

1

6

9

3

5

6

5

6

5

1

10

8

7

11

6

5

3

1

3

7

34

23

68

30

17

14

23

3

53

40

31

45

64

36

48

29

57

55

19

6

38

70

57

36

51

13

25

28

28

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T22QE8 Parmi les suivants, pourriez-vous m’indiquer à qui vous avez acheté 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 MÖGLICH)

Des amis, des 
collègues ou des 
connaissances

Friends, colleagues or 
acquaintances

Des membres de la 
famille

Des voisins

Des fournisseurs de 
soins de santé 

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

42

37

20

56

50

55

43

49

21

36

56

32

44

26

24

53

30

16

49

60

28

35

41

59

55

40

32

50

56

9

10

0

13

11

10

6

8

6

6

10

8

8

6

5

16

6

2

11

26

7

9

5

15

21

8

5

10

11

9

7

8

10

4

6

5

20

5

6

10

12

8

8

10

13

9

0

9

27

12

13

20

22

18

6

4

4

8

7

3

8

3

2

2

2

2

19

2

2

23

25

10

11

2

11

26

1

5

1

2

8

1

9

3

0

2

4

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T23QE8 Parmi les suivants, pourriez-vous m’indiquer à qui vous avez acheté 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 MÖGLICH)

D’autres 
personnes ou 
ménages privés

Other private 
persons or 
households

Andere 
Privatpersonen 
oder Haushalte

Des sociétés ou 
entreprises

Autre (SPONTANE) 

Refus 
(SPONTANE) 

Firms or 
businesses

Other 
(SPONTANEOUS) 

Refusal 
(SPONTANEOUS) 

Firmen oder 
Unternehmen

Sonstiges 
(SPONTAN)

Verweigert 
(SPONTAN)

EB
79.2

EB
79.2

EB
79.2

EB
79.2

NSP

DK

WN

EB
79.2

28

28

49

34

34

26

35

18

45

24

14

25

42

42

58

34

34

44

29

29

39

27

34

19

40

21

25

16

29

24

27

39

15

28

20

34

9

43

32

16

26

22

31

14

14

31

33

10

11

20

30

10

23

17

43

41

27

10

4

7

2

3

2

1

1

9

2

1

1

9

5

2

8

7

5

15

4

1

3

12

5

3

0

1

5

7

7

3

5

2

5

3

2

5

7

3

0

4

5

1

7

1

3

12

2

2

4

2

13

3

5

5

3

1

0

8

1

4

1

1

1

0

1

0

0

0

2

1

0

1

1

0

5

0

2

0

7

2

2

1

0

2

0

0

0

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T24QE9 Parmi la liste suivante, qu’est-ce qui vous l’a fait acheter non déclaré au lieu de l’acheter sur le marché 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 regulären Markt zu kaufen? (MEHRFACHNENNUNGEN MÖGLICH)

Prix plus bas

Service plus rapide 

Meilleure qualité

Lower price

Faster service 

Better quality

Geringerer Preis

Schnellerer Service

Bessere Qualität

Afin d’aider quelqu’un qui 
a besoin d’argent 

In order to help someone 
who is in need of money

Um jemandem zu helfen, 
der Geld braucht

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

60

64

49

68

70

56

63

50

74

59

59

63

53

70

68

53

61

38

61

76

75

62

41

64

78

53

45

45

68

Diff.
EB
67.3

-6

8

10

-3

-2

-19

13

-11

16

5

-8

-5

19

3

-5

5

2

-6

4

4

-13

-8

-25

-8

3

6

-15

-19

EB
79.2

20

22

35

37

17

23

28

20

13

15

18

14

44

22

27

30

26

20

13

47

13

15

21

23

44

21

26

18

25

Diff.
EB
67.3

-1

1

15

7

-13

-8

-15

-16

1

-7

0

-2

44

4

0

13

8

-2

-2

9

-2

3

-5

-7

15

-7

-2

6

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

11

10

29

25

13

7

18

14

7

7

7

8

13

28

17

10

21

3

11

17

17

9

19

26

22

10

10

6

19

3

5

18

14

1

0

2

8

0

7

-1

1

13

10

1

2

10

-9

2

2

8

4

-5

11

13

1

4

1

20

15

6

10

14

29

12

23

12

28

22

23

22

15

10

31

18

2

17

37

13

24

22

22

18

8

8

16

34

9

3

4

2

1

15

4

11

6

17

4

7

5

12

6

11

9

-1

7

19

8

14

10

16

11

-4

2

8

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T25QE9 Parmi la liste suivante, qu’est-ce qui vous l’a fait acheter non déclaré au lieu de l’acheter sur le marché 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 regulären Markt zu kaufen? (MEHRFACHNENNUNGEN MÖGLICH)

C’était un service entre 
amis, membres de la 
famille ou collègues

Le produit ou service 
n’est pas ou presque 
pas disponible sur le 
marché officiel

Autre (SPONTANE) Refus (SPONTANE)

NSP

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)

Es war eine Gefälligkeit 
unter Freunden, 
Verwandten oder 
Kollegen

Die Ware oder 
Dienstleistung ist nicht 
oder nur schwer auf 
dem regulären Markt 
erhältlich

Sonstiges 
(SPONTAN)

Verweigert 
(SPONTAN)

DK

WN

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

8

-2

9

0

3

19

6

12

2

5

13

6

6

7

5

18

1

3

11

10

-6

-1

7

17

25

5

1

14

22

21

14

24

25

42

22

22

10

14

32

15

26

16

15

31

17

9

22

46

4

5

22

31

39

15

17

19

21

10

7

15

4

10

11

11

9

11

3

10

5

1

14

9

7

13

14

15

15

7

9

14

7

8

10

13

12

18

Diff.
EB
67.3

0

-4

7

-7

-3

5

-5

-7

-3

-11

1

-8

1

0

1

-9

8

8

-2

5

2

-2

-1

3

0

-4

1

6

EB
79.2

9

13

8

3

7

7

2

3

12

17

7

14

13

2

8

10

2

16

6

2

6

10

9

11

2

24

14

10

6

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

3

5

-3

-1

1

7

-2

-4

0

10

0

8

0

-2

3

4

-4

-2

-1

0

5

-2

9

7

-3

11

6

3

2

1

1

3

1

1

2

6

1

0

1

5

1

1

1

1

6

2

1

1

0

5

1

2

1

1

0

0

2

0

-1

-3

0

1

1

1

6

-1

-9

-1

4

1

0

1

0

-1

2

-1

0

0

5

1

0

-1

1

-1

-2

-1

-2

2

1

1

-1

0

-1

1

-11

0

-1

-12

-1

-2

-3

2

9

0

0

6

10

-3

0

-12

0

2

-2

2

3

3

1

2

1

3

2

1

0

2

0

4

3

0

0

5

16

2

0

6

11

5

1

1

3

4

3

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T26QE10 Parfois, les employeurs préfèrent payer tout ou partie du salaire ou de la rémunération (pour du travail 
supplémentaire, des heures supplémentaires ou la partie au-dessus du minimum légal) en espèces et sans le déclarer 
aux autorités fiscales ou de sécurité sociale. Votre employeur vous a-t-il payé tout ou partie de votre revenu de cette 
façon 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 Vergütung (für zusätzliche Arbeit, 
Überstunden oder den Teil, der über einem gesetzlichen Mindestbetrag liegt) in bar zu bezahlen, ohne es den 
Steuerbehörden oder der Sozialversicherung zu melden. Hat Ihr Arbeitgeber Ihnen in den letzten 12 Monaten 
irgendetwas von Ihrem Einkommen auf diese Weise ausbezahlt? 

Oui

Yes

Ja  

Non

No

Refus (SPONTANE)

Refusal (SPONTANEOUS)

Nein 

Verweigert (SPONTAN)

NSP

DK

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

-2

-2

-8

2

0

0

-3

0

4

0

0

-5

-2

-6

-5

2

-2

-1

1

-2

-6

-1

-16

-1

0

-2

-2

1

3

4

6

5

2

1

5

2

7

5

1

2

2

11

6

3

6

0

3

2

5

3

7

4

7

1

1

2

8

93

95

87

93

96

96

91

93

88

91

98

90

93

83

90

95

85

95

96

90

90

93

73

91

88

98

99

96

86

4

1

14

0

-1

0

3

20

-9

5

2

11

0

5

4

-3

1

-1

-2

5

6

7

27

-1

6

1

2

-1

2

1

3

2

1

2

3

3

4

3

0

6

1

4

2

1

8

2

0

7

3

3

4

4

4

1

0

0

4

-1

1

-3

-2

1

0

2

0

4

-3

-1

-4

1

1

1

1

1

2

0

2

1

-1

-3

2

3

1

0

-1

2

0

4

0

1

1

1

2

1

1

1

2

4

2

2

1

1

3

1

1

2

1

16

1

1

0

0

2

2

Diff.
EB
67.3

-1

0

-3

0

0

0

-2

-20

1

-2

-1

-2

1

0

0

0

0

0

1

-5

-1

-5

-8

0

-9

0

0

1

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T27QE11 Ce revenu faisait-il partie de votre rémunération pour votre travail régulier, était-ce un paiement pour des heures 
supplémentaires ou était-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 Vergütung für Ihre reguläre Arbeit, war es die Bezahlung für Überstunden oder war es 
beides? 

Une partie de la 
rémunération du 
travail régulier
Part of the 
remuneration of the 
regular work

Heures 
supplémentaires, 
travail 

A la fois travail 
régulier et heures 
supplémentaires

Refus (SPONTANE)

NSP

Overtime, extra-
work

Both regular and 
overtime work

Refusal 
(SPONTANEOUS)

Teil der Vergütung 
für reguläre Arbeit

Überstunden, 
zusätzliche Arbeit

Beides, für reguläre 
und zusätzliche 
Arbeit

Verweigert 
(SPONTAN)

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

8

-4

15

13

8

3

11

3

29

30

29

7

91

-13

-10

0

2

-100

15

-5

-5

14

-18

15

-13

15

78

43

37

14

61

26

16

38

48

14

58

48

40

19

100

34

34

0

21

0

15

9

30

33

30

28

26

51

84

70

42

31

44

15

56

64

62

26

60

14

23

0

41

0

18

22

64

45

0

77

61

20

29

44

40

28

49

16

13

25

Diff.
EB
67.3

4

-22

0

10

20

-3

6

-6

-40

-13

-61

24

-54

0

12

-36

-5

0

2

13

5

14

35

0

-15

10

-64

-40

EB
79.2

25

25

24

18

20

0

26

8

16

29

14

30

0

38

44

36

26

0

8

16

46

20

19

32

46

0

0

17

27

Diff.
EB
67.3

-11

15

-13

-23

4

0

-6

8

-1

-3

-14

-14

-37

4

-2

36

-1

0

-7

-14

-4

-13

-22

4

28

-25

-9

-3

EB
79.2

4

17

0

0

0

0

0

0

12

0

24

10

0

5

0

0

8

0

0

14

0

0

0

0

0

0

0

0

6

Diff.
EB
67.3

0

17

0

0

-8

0

-9

-12

12

-10

24

-3

0

4

0

0

4

0

0

10

0

-14

-1

-19

0

0

-5

0

DK

WN

EB
79.2

3

0

0

0

0

0

0

18

0

0

22

0

0

5

0

0

0

0

0

0

4

18

7

0

0

0

0

0

0

Diff.
EB
67.3

-1

-6

-2

0

-24

0

-2

7

0

-4

22

-14

0

5

0

0

0

0

-10

-4

4

-1

6

0

0

0

0

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T28QE12 Quel pourcentage environ du revenu annuel brut de votre travail principal avez-vous obtenu de cette façon ? 

QE12 Approximately what percentage of your gross yearly income in your main job did you get this way? 

QE12 Welchen Prozentsatz Ihres jährlichen Brutto-Gehalts in Ihrem Hauptberuf haben Sie ungefähr auf diese Weise 
erhalten? 

1-24 %

25-49 %

50-74 %

75-100 %

1-24 %

25-49 %

50-74 %

75-100 %

1-24 %

25-49 %

50-74 %

75-100 %

Ne se souvient 
pas

Don't 
remember

Kann mich 
nicht erinnern

Refus

NSP

Refusal

DK

Verweigert

WN

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

1

-37

-9

-27

14

-27

-2

4

-24

-35

14

-5

-60

-4

24

-80

-8

-100

-8

7

22

-5

6

-7

-8

37

22

0

28

36

11

25

74

20

40

57

30

8

40

8

0

16

39

20

43

0

53

61

42

9

18

40

36

100

100

31

29

10

26

31

26

0

27

17

14

5

8

0

11

25

19

13

0

23

0

15

0

4

0

0

0

3

12

8

9

0

27

-2

14

-12

1

-11

6

25

4

-11

0

11

0

2

-16

-3

-16

0

-5

11

-11

0

0

12

0

0

12

15

0

7

5

-4

0

-5

5

0

6

7

0

0

75

-21

-20

0

-11

0

-16

0

-4

0

2

13

6

0

-6

0

8

7

15

0

0

20

16

0

6

7

0

0

75

21

17

0

0

0

0

0

27

9

3

26

18

0

0

0

14

9

0

0

0

0

0

18

0

6

45

0

21

0

23

4

0

9

0

0

0

0

30

0

0

3

0

0

1

16

Diff.
EB
67.3

-9

0

-15

0

0

0

7

-11

-9

41

-28

1

0

10

-11

0

4

0

0

-4

-23

23

-37

-4

3

0

0

1

EB
79.2

12

8

0

25

10

0

0

29

19

8

0

Diff.
EB
67.3

12

8

0

25

10

0

0

29

19

8

0

28

28

0

2

0

0

18

0

14

23

0

0

0

2

0

0

18

0

14

23

0

0

21

21

0

6

0

0

21

0

6

0

0

21

0

EB
79.2

Diff.
EB
67.3

EB
79.2

5

10

14

-6

0

0

-3

-25

18

-16

22

-14

0

-1

1

19

-1

0

0

-8

19

13

19

11

-15

0

-5

24

16

17

16

10

0

0

4

0

18

16

22

13

0

7

4

19

7

0

0

0

23

28

24

22

0

0

0

24

4

16

6

26

14

16

33

4

0

16

8

38

19

0

11

24

61

0

0

19

16

4

23

35

12

27

0

0

11

23

Diff.
EB
67.3

-12

0

-3

2

-24

5

-6

-11

2

-6

4

-16

-40

8

18

61

-13

0

9

-2

-11

-16

-9

-7

20

-37

-10

-58

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T29QE13 Combien de personnes APPROXIMATIVEMENT travaillent-elles pour l’organisation dans laquelle vous travaillez 
(emploi à plein temps et à 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 Ungefähr wie viele Angestellte (Voll- und Teilzeit) arbeiten in der Organisation bzw. dem Unternehmen, für das 
Sie arbeiten? 

1-4

5-9

10-19

20-49

50-99

100-499

1-4

5-9

10-19

20-49

50-99

100-499

1-4

5-9

10-19

20-49

50-99

100-499

500 ou 
plus

500 or 
more

Refus 
(SPONT-
ANE)
Refusal 
(SPONT-
ANEOUS)

500 oder 
mehr

Verweigert 
(SPONTAN)

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

9

6

6

4

7

5

8

14

24

15

10

17

20

8

6

6

8

5

5

7

9

14

7

12

6

6

2

6

10

EB
79.2

10

9

10

8

6

7

8

13

18

12

6

23

19

12

7

7

12

5

4

14

10

18

8

7

11

11

5

7

9

EB
79.2

EB
79.2

EB
79.2

EB
79.2

EB
79.2

EB
79.2

12

9

19

14

8

13

16

12

16

9

10

18

11

17

15

8

17

15

6

22

13

16

10

9

13

11

3

6

14

14

14

20

23

17

14

15

10

10

15

11

13

14

19

21

12

17

12

10

21

19

11

12

14

26

14

15

10

15

10

15

14

13

11

13

17

11

7

10

7

8

9

13

16

11

16

10

8

11

10

10

10

14

15

6

8

10

15

15

21

7

19

16

19

19

13

9

12

19

6

12

16

17

22

11

14

24

13

11

11

10

18

16

19

19

13

19

23

24

3

12

34

24

9

17

7

15

34

7

9

12

14

32

9

12

41

8

11

9

9

18

10

29

46

43

14

2

1

6

2

0

2

3

3

5

6

1

3

0

0

1

1

3

3

1

2

6

3

6

3

1

0

0

1

2

NSP

DK

WN

EB
79.2

5

1

15

5

1

3

5

7

4

6

2

5

6

3

3

1

7

24

1

2

11

8

28

5

2

4

2

4

2

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T30QE14 Mis à part un emploi régulier, avez-vous, vous-même, exercé une activité payée non déclarée 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 regulären Beschäftigung in den letzten 12 Monaten irgendeiner Tätigkeit 
nachgegangen, für die Sie schwarz bezahlt wurden? 

Oui

Yes

Ja  

Non

No

Refus (SPONTANE)

NSP

Refusal 
(SPONTANEOUS)

Nein 

Verweigert (SPONTAN)

DK

WN

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

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

-2

0

-3

-9

-1

0

-2

-1

2

-1

-1

1

-4

1

0

-3

-1

-2

-2

-2

-1

-1

2

-1

-1

-3

1

4

4

5

4

9

2

11

2

3

5

5

2

2

11

8

5

4

1

11

5

3

2

3

7

5

3

7

3

7

1

2

4

3

10

-1

1

9

-2

-2

1

2

2

4

-2

0

1

-1

2

4

3

2

-1

-2

0

0

4

2

93

95

93

93

91

94

85

94

93

93

94

93

97

85

89

94

90

96

88

90

94

95

88

90

92

94

93

97

89

0

0

-3

0

-1

2

0

0

2

0

0

0

-1

-1

1

0

1

1

-1

1

0

0

0

0

2

2

0

-2

2

1

1

3

0

3

3

3

3

2

0

4

0

2

2

1

5

2

0

5

2

2

4

3

3

3

0

0

3

0

0

-1

0

0

0

-1

-7

1

0

0

-1

-2

1

0

0

1

1

1

-3

-1

-1

2

0

-1

-1

-1

-1

1

0

1

0

0

1

1

1

1

0

1

1

1

2

1

0

1

1

1

0

1

1

5

0

0

0

0

0

1

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T31QE15a Parmi les suivantes, quelles activités non déclarées avez-vous exercées 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 Tätigkeiten sind Sie in den letzten 12 Monaten schwarz nachgegangen? 
(MEHRFACHNENNUNGEN MÖGLICH)

Du babysitting

Du nettoyage

Du repassage

Des réparations ou 
rénovations

Babysitting 

Cleaning 

Ironing clothes

Repairs or renovations 

Babysitten

EB
79.2

12

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

6

8

12

8

19

7

25

3

6

25

5

0

8

6

14

2

0

14

10

9

11

6

6

4

11

5

5

3

Putzen

EB
79.2

13

10

11

15

10

7

8

5

10

26

14

25

10

3

3

8

12

0

13

15

8

45

5

5

3

7

0

10

5

Wäsche bügeln

Reparatur- oder 
Renovierungsarbeiten

EB
79.2

2

5

0

2

1

0

1

0

3

2

7

0

10

1

0

9

0

0

0

8

0

6

3

7

0

0

0

0

1

EB
79.2

19

18

28

29

29

9

17

16

18

11

15

11

30

29

24

32

19

24

13

34

28

25

26

18

30

29

18

27

24

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T32QE15a Parmi les suivantes, quelles activités non déclarées avez-vous exercées 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 Tätigkeiten sind Sie in den letzten 12 Monaten schwarz nachgegangen? 
(MEHRFACHNENNUNGEN MÖGLICH)

Du jardinage

Serveur ou serveuse

Des cours particuliers

De l’aide pour déménager

Gardening

As a waiter or waitress

Tutoring

Help moving house

Gartenarbeit

Kellnern

Nachhilfe geben

Umzugshilfe

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

14

14

11

11

6

12

10

5

4

2

13

5

10

12

9

14

35

0

13

6

27

12

31

8

7

1

19

37

13

EB
79.2

11

27

2

5

9

15

4

0

16

20

14

6

10

5

2

20

10

0

6

16

4

6

3

6

11

0

5

10

16

EB
79.2

7

12

2

14

9

11

2

10

6

8

7

5

10

5

4

9

5

0

12

9

0

0

2

7

0

0

9

0

5

EB
79.2

7

4

0

24

4

6

8

0

4

4

6

0

0

8

0

26

12

0

8

30

0

0

0

7

14

0

6

16

3

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T33QE15a Parmi les suivantes, quelles activités non déclarées avez-vous exercées 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 Tätigkeiten sind Sie in den letzten 12 Monaten schwarz nachgegangen? 
(MEHRFACHNENNUNGEN MÖGLICH)

De l’aide à un proche âgé 
ou dépendant

De l’aide administrative 
ou informatique

Des réparations de 
voitures

Vendre de la nourriture 
(p. ex. des produits 
fermiers)

Assistance for a 
dependant or elderly 
relative 

Unterstützung für einen 
pflegebedürftigen oder 
älteren Angehörigen 

Administrative or IT 
assistance

Car repairs

Selling food (e.g. farm 
produce)

Administrative oder IT-
Unterstützung

Autos reparieren

Verkauf von 
Lebensmitteln (z. B. 
landwirtschaftliche 
Erzeugnisse)

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

EB
79.2

3

3

0

4

10

3

4

4

6

0

0

10

0

4

5

14

7

41

10

5

0

6

0

7

13

14

8

0

4

7

6

9

8

2

11

6

9

0

7

4

12

0

6

3

13

0

0

13

3

6

0

0

8

6

10

15

0

6

EB
79.2

6

3

8

18

5

3

5

0

7

4

6

0

10

10

9

19

5

0

5

3

0

12

7

6

5

1

8

12

3

EB
79.2

3

0

10

9

2

0

4

11

0

4

3

0

0

4

4

0

9

25

3

0

4

0

2

9

5

0

11

5

7

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T34QE15a Parmi les suivantes, quelles activités non déclarées avez-vous exercées 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 Tätigkeiten sind Sie in den letzten 12 Monaten schwarz nachgegangen? 
(MEHRFACHNENNUNGEN MÖGLICH)

Vendre d’autres biens

Vendre d’autres services

Refus (SPONTANE)

Selling other goods

Selling other services

Refusal (SPONTANEOUS)

Verkauf anderer Waren

EB
79.2

Verkauf anderer 
Dienstleistungen

EB
79.2

Verweigert (SPONTAN)

EB
79.2

7

12

5

7

16

0

12

4

0

0

8

11

0

0

20

18

4

0

10

2

4

17

5

6

16

6

16

12

13

15

7

16

12

24

19

32

14

29

19

4

18

20

14

29

20

11

10

25

20

10

0

12

21

17

20

36

9

15

4

0

3

0

1

0

7

6

9

7

0

8

0

9

2

0

0

0

1

4

11

6

6

10

6

1

0

6

7

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

NSP

DK

WN

EB
79.2

3

7

2

0

1

3

3

0

0

6

7

0

0

4

4

0

0

0

0

0

0

0

8

2

3

0

1

0

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T35QE15b Combien d’argent avez-vous APPROXIMATIVEMENT gagné avec ces activités non déclarées au cours des 12 derniers 
mois ? 

QE15b APPROXIMATELY how much money have you earned from these undeclared activities in the last 12 months? 

QE15b Ungefähr 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

1-100 euros

101-200 
euros

201-500 
euros

501-1000 
euros

1000+ euros

Don't 
remember

Kann mich 
nicht 
erinnern

Refusal

DK

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

20

9

18

14

14

36

29

18

11

24

23

0

10

36

13

6

17

41

32

9

9

6

2

20

18

32

17

25

11

9

9

11

18

11

11

12

27

10

8

16

11

30

6

16

11

5

0

5

3

4

0

6

13

6

21

6

0

10

17

20

17

20

13

19

11

18

10

10

26

0

0

15

12

14

6

0

23

15

23

6

12

13

14

24

29

13

13

11

19

4

12

31

3

7

6

3

6

12

16

10

13

12

17

14

0

9

15

9

6

7

9

10

13

13

20

8

12

22

0

2

16

7

16

18

16

14

10

24

0

6

11

11

9

0

15

18

4

23

0

14

4

6

29

16

19

6

7

9

9

2

11

7

4

0

0

5

0

10

7

11

9

0

34

6

9

9

12

13

9

10

0

2

6

5

16

10

28

14

9

3

5

9

39

27

8

37

10

8

8

12

12

0

6

27

33

23

21

11

17

0

0

12

24

9

3

14

11

4

9

13

0

11

11

0

12

30

9

16

20

38

25

3

5

8

24

38

11

21

3

5

8

11

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T36QE16 Pourriez-vous me dire pour qui vous avez exercé ces activités. (PLUSIEURS REPONSES POSSIBLES)

QE16 Would you please indicate for whom you carried out any of these activities? (MULTIPLE ANSWERS POSSIBLE)

QE16 Würden Sie mir bitte sagen, für wen Sie diese Tätigkeiten ausgeführt haben? (MEHRFACHNENNUNGEN 
MÖGLICH)

Des amis, des collègues 
ou des connaissances

Des membres de la 
famille

Des voisins

D’autres personnes ou 
ménages privés

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

49

41

40

67

71

42

62

66

25

36

61

26

60

51

38

61

42

24

56

67

38

47

47

63

50

53

52

57

58

27

22

11

29

27

36

23

34

17

14

28

28

50

20

24

39

19

41

35

42

15

29

24

17

25

41

31

39

17

18

15

16

27

8

13

5

15

10

16

27

10

20

23

27

23

32

0

19

38

15

41

22

11

6

2

15

5

24

30

33

51

25

34

19

18

11

65

33

23

53

30

28

35

36

50

35

27

38

25

47

43

17

41

27

33

16

22

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T37QE16 Pourriez-vous me dire pour qui vous avez exercé ces activités. (PLUSIEURS REPONSES POSSIBLES)

QE16 Would you please indicate for whom you carried out any of these activities? (MULTIPLE ANSWERS POSSIBLE)

QE16 Würden Sie mir bitte sagen, für wen Sie diese Tätigkeiten ausgeführt haben? (MEHRFACHNENNUNGEN 
MÖGLICH)

Des sociétés ou 
entreprises

Autre (SPONTANE) 

Refus (SPONTANE)

NSP

Firms or businesses

Other (SPONTANEOUS)

Refusal 
(SPONTANEOUS)

DK

Firmen oder Geschäfte

Sonstige (SPONTAN)

Verweigert (SPONTAN)

WN

EB
79.2

EB
79.2

EB
79.2

EB
79.2

14

20

15

8

7

20

15

26

26

19

16

25

10

12

6

22

15

0

10

11

10

6

3

15

18

6

17

6

16

2

5

0

0

1

0

4

0

0

6

0

7

0

0

6

2

0

0

3

1

4

12

0

3

0

4

0

0

6

2

4

2

0

0

0

1

0

6

0

2

0

0

8

1

3

2

0

0

2

2

6

2

7

3

0

1

6

6

0

6

0

0

1

0

3

0

0

0

0

0

0

1

0

0

0

0

1

0

0

0

3

2

0

0

1

0

0

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T38QE17 Dans la liste suivante, quelles étaient les raisons pour exercer ces activités non déclarées ? (PLUSIEURS REPONSES 
POSSIBLES)

QE17 Among the following, what were the reasons for doing these activities undeclared? (MULTIPLE ANSWERS POSSIBLE)

QE17 Aus welchen der folgenden Gründe haben Sie diese Arbeiten schwarz gemacht? Liste zeigen und vorlesen! 
Mehrfachnennungen möglich!

La(les) personne(s) qui 
l’ont acquise ont insisté 
sur la non-déclaration

La bureaucratie ou les 
formalités pour exercer 
une activité économique 
légale sont trop 
compliquées

La bureaucratie ou les 
formalités pour exercer 
une activité économique 
mineure ou occasionnelle 
sont trop compliquées

Vous ne pouviez pas 
trouver un emploi 
déclaré

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

Die Bürokratie bzw. der 
Papierkrieg für die 
Ausübung einer regulären 
wirtschaftlichen Tätigkeit 
ist zu kompliziert

Die Bürokratie bzw. der 
Papierkrieg für 
geringfügige oder 
gelegentliche 
wirtschaftliche Tätigkeiten 
ist zu kompliziert

Sie konnten keine 
reguläre Arbeit finden

EB
79.2

EB
79.2

EB
79.2

EB
79.2

10

13

11

19

9

13

6

30

18

23

6

0

0

6

0

8

20

24

3

11

2

6

4

5

12

0

21

8

21

7

9

3

3

10

1

7

5

0

5

0

11

0

6

4

11

7

0

11

6

17

12

12

13

2

16

18

6

4

11

18

7

9

26

8

16

5

14

9

7

10

0

16

3

25

6

25

28

11

0

23

8

12

12

16

13

9

4

21

19

24

23

1

1

19

5

42

39

9

46

40

10

28

35

39

0

7

12

31

30

26

15

32

18

11

32

28

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T39QE17 Dans la liste suivante, quelles étaient les raisons pour exercer ces activités non déclarées ? (PLUSIEURS REPONSES 
POSSIBLES)

QE17 Among the following, what were the reasons for doing these activities undeclared? (MULTIPLE ANSWERS POSSIBLE)

QE17 Aus welchen der folgenden Gründe haben Sie diese Arbeiten schwarz gemacht? Liste zeigen und vorlesen! 
Mehrfachnennungen möglich!

Vous pouviez demander 
un prix plus élevé pour 
votre travail

Les deux parties en ont 
profité

Les impôts et\ ou les 
contributions à la sécurité 
sociale sont trop élevés

You were able to ask for a 
higher fee for your work

Both parties benefited 
from it

Taxes and\ or social 
security contributions are 
too high

Travailler de manière non 
déclarée est une pratique 
courante dans votre 
région ou votre secteur, il 
n’y a donc pas de 
véritable alternative

Working undeclared is 
common practice in your 
region or sector of activity 
so there is no real 
alternative

Sie konnten mehr Geld für 
Ihre Arbeit verlangen

Beide Seiten haben davon 
profitiert

Die Steuern und/oder 
Sozialabgaben sind zu 
hoch

Schwarzarbeit ist in Ihrer 
Region oder Branche 
üblich, weshalb es keine 
echte Alternative gibt

EB
79.2

EB
79.2

EB
79.2

EB
79.2

6

2

12

4

17

4

10

5

3

4

9

0

10

8

8

2

14

0

4

9

9

12

6

16

6

2

5

0

9

50

63

54

60

69

63

52

30

30

26

63

21

40

64

40

64

54

0

56

80

37

42

25

47

58

69

60

61

49

16

22

16

16

8

3

10

5

27

18

19

18

0

17

28

2

26

0

22

19

16

35

13

8

21

2

13

6

12

14

22

15

17

9

5

5

17

23

17

16

28

20

8

4

16

11

0

8

23

22

31

15

10

28

2

2

0

19

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T40QE17 Dans la liste suivante, quelles étaient les raisons pour exercer ces activités non déclarées ? (PLUSIEURS REPONSES 
POSSIBLES)

QE17 Among the following, what were the reasons for doing these activities undeclared? (MULTIPLE ANSWERS POSSIBLE)

QE17 Aus welchen der folgenden Gründe haben Sie diese Arbeiten schwarz gemacht? Liste zeigen und vorlesen! 
Mehrfachnennungen möglich!

L’Etat ne fait rien 
pour vous, 
pourquoi devriez-
vous alors payer 
des impôts

The State does not 
do anything for 
you, so why 
should you pay 
taxes

Der Staat tut 
nichts für Sie, 
warum sollten Sie 
also Steuern 
zahlen

Il est difficile de 
vivre avec les 
prestations 
sociales

Vous n’avez pas 
d'autre source de 
revenus

Autre 
(SPONTANE)

Refus 
(SPONTANE)

NSP

It is difficult to live 
on social welfare 
benefits

You have no other 
means of income

Other (SPONT-
ANEOUS)

Refusal (SPONT-
ANEOUS)

DK

Es ist schwierig, 
von 
Sozialleistungen zu 
leben

Sie haben keine 
anderen 
Einkommensquelle
n

Sonstige 
(SPONTAN)

Verweigert 
(SPONTAN)

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

EB
79.2

EB
79.2

EB
79.2

EB
79.2

6

8

14

21

4

1

5

10

10

2

3

0

0

16

11

8

19

0

3

10

8

30

24

14

22

0

0

6

16

8

17

4

13

5

13

0

10

0

8

4

0

0

6

19

4

17

10

6

6

20

0

3

5

18

10

0

4

5

15

25

24

25

2

4

10

5

43

25

12

21

30

7

30

6

24

0

9

23

13

30

26

14

18

11

12

0

24

8

5

0

5

7

9

14

0

6

11

16

0

0

0

5

0

6

0

10

5

4

18

2

16

0

12

3

11

1

2

0

2

0

2

0

2

5

3

6

0

0

0

3

0

3

0

0

1

0

4

0

2

1

0

0

0

1

1

WN

EB
79.2

2

0

4

2

0

5

3

0

0

0

8

0

0

3

2

0

0

41

2

0

0

0

6

1

2

0

0

0

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T41QE18 Hormis les considérations financières, avez-vous rencontré l’une des conséquences suivantes en travaillant de manière 
non déclarée ? (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 Erwägungen einmal abgesehen, eine oder mehrere der folgenden Auswirkungen erlebt, 
als Sie schwarzgearbeitet haben? (MEHRFACHNENNUNGEN MÖGLICH)

Un risque plus élevé 
d’accidents comparé à un 
travail régulier

Un manque d’assurance 
contre les accidents

Des conditions physiques 
de travail plus dures 
comparé à un travail 
régulier

Un risque plus élevé de 
perdre votre travail

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 

Ein höheres Unfallrisiko im 
Vergleich zu regulärer 
Arbeit

Fehlende 
Unfallversicherung

Härtere körperliche Arbeit 
im Vergleich zu regulärer 
Arbeit

Ein höheres Risiko, Ihren 
Arbeitsplatz zu verlieren

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

6

2

6

2

4

0

4

25

7

10

5

12

0

5

6

11

11

0

1

2

4

18

14

9

7

22

5

4

12

Diff.
EB
67.3

-2

-9

-12

-8

0

-1

-6

19

7

3

1

-9

0

-3

-18

11

-3

-32

-20

-2

-7

13

8

7

-6

19

-4

4

EB
79.2

19

8

6

14

8

12

9

11

27

33

25

42

20

18

12

33

35

0

7

9

10

24

16

8

13

35

25

11

19

Diff.
EB
67.3

-2

-10

-26

-7

0

-6

-12

-2

-5

14

2

-2

20

-13

-27

25

19

0

-7

-6

-9

0

-3

-6

-16

17

0

9

EB
79.2

7

10

8

17

9

2

1

10

7

9

3

6

0

7

4

0

26

0

0

2

11

18

4

3

6

0

9

11

14

Diff.
EB
67.3

-2

0

-12

1

0

-5

-2

5

2

-8

0

-5

0

-4

-4

-13

0

-22

-11

-6

5

11

-3

0

-12

-6

3

5

EB
79.2

Diff.
EB
67.3

7

6

9

21

0

0

2

5

13

13

2

17

0

13

0

23

29

0

0

4

11

23

0

0

23

10

7

6

8

0

-2

-2

19

-3

-2

-2

0

7

5

-6

0

0

6

-15

20

0

0

-2

-1

8

10

-23

-3

12

2

2

6

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T42QE18 Hormis les considérations financières, avez-vous rencontré l’une des conséquences suivantes en travaillant de 
manière non déclarée ? (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 Erwägungen einmal abgesehen, eine oder mehrere der folgenden Auswirkungen 
erlebt, als Sie schwarzgearbeitet haben? (MEHRFACHNENNUNGEN MÖGLICH)

Pas de droit aux 
prestations sociales 

Autre (SPONTANE)  Aucun (SPONTANE)  Refus (SPONTANE)

NSP

No social security 
entitlements 

Other 
(SPONTANEOUS)

None 
(SPONTANEOUS) 

Refusal 
(SPONTANEOUS)

Keine Ansprüche 
aus der 
Sozialversicherung

Sonstige 
(SPONTAN)

Keine (SPONTAN)

Verweigert 
(SPONTAN)

DK

WN

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

20

22

20

28

5

20

15

15

43

46

10

15

20

26

22

24

40

0

5

11

12

36

11

8

26

23

24

21

22

3

0

0

0

1

0

0

5

0

2

3

0

0

0

12

0

0

50

1

0

4

0

6

8

2

1

8

6

6

Diff.
EB
67.3

1

-10

0

0

-10

-6

-3

-8

0

2

3

0

0

0

12

-8

-1

50

-5

-2

-1

0

6

8

-7

1

8

6

EB
79.2

Diff.
EB
67.3

EB
79.2

46

59

51

41

81

72

63

45

-7

34

58

27

60

36

47

47

23

0

77

50

22

35

46

69

43

42

21

51

54

59

51

41

81

73

67

45

48

34

67

27

60

36

47

47

28

0

84

77

27

35

49

69

43

53

37

56

51

2

0

2

2

2

0

4

0

3

2

0

0

0

8

1

3

6

0

0

3

5

0

9

9

2

0

0

0

3

Diff.
EB
67.3

-7

-4

-9

-23

-7

-2

-8

-9

-8

-3

-16

-15

0

-1

-3

-28

-2

0

-11

-2

-2

-3

9

-26

-4

-12

0

-17

Diff.
EB
67.3

-42

-44

-20

-28

-60

-58

-44

-53

0

-55

-39

-13

-100

-36

-32

-37

-32

-18

-35

-41

-31

-58

-38

-46

-35

-51

-48

-66

EB
79.2

4

6

13

10

1

5

3

0

0

0

0

8

0

11

1

0

0

50

3

2

16

0

11

0

0

0

1

4

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T43QE19 Lesquelles des propositions suivantes s’appliquent à vous ? (PLUSIEURS REPONSES POSSIBLES)

QE19 Does the following apply to you? (MULTIPLE ANSWERS POSSIBLE)

QE19 Trifft Folgendes auf Sie zu? (MEHRFACHNENNUNGEN MÖGLICH)

Vous êtes salarié(e) 
SANS un contrat 
formel écrit

Votre salaire est 
variable, avec une 
partie substantielle 
basée sur les résultats

Vous travaillez sans 
être payé(e) (plein 
temps ou à temps 
partiel) pour une 
entreprise familiale

Aucun 
(SPONT-
ANE)

Refus 
(SPONT-
ANE)

You are employed 
WITHOUT a formal 
written contract

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 
(SPONT-
ANEOUS)

Refusal 
(SPONT-
ANEOUS)

NSP

DK

Sie sind ohne einen 
formalen schriftlichen 
Arbeitsvertrag 
beschäftigt

Die Höhe Ihres 
Gehalts ist variabel 
und ein wesentlicher 
Teil davon ist 
ergebnisabhängig

Sie arbeiten unbezahlt 
(entweder Teil- oder 
Vollzeit) für einen 
Partner oder in einem 
Familienunternehmen

Nichts davon 
(SPONTAN)

Verweigert 
(SPONTAN)

WN

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

2

2

0

0

2

1

1

5

2

1

2

1

13

2

2

1

2

9

1

2

2

9

1

0

0

2

1

3

1

EB
79.2

EB
79.2

EB
79.2

EB
79.2

EB
79.2

5

4

4

9

3

3

10

5

1

2

5

6

4

10

8

5

8

2

2

3

7

4

3

6

13

4

4

4

6

2

2

1

2

4

1

3

2

2

2

1

2

2

2

4

0

3

1

6

2

6

2

1

2

1

3

3

2

2

87

86

91

85

89

91

73

83

91

93

89

83

80

79

80

92

83

84

90

91

81

81

78

88

82

87

91

89

89

3

1

2

3

0

3

6

3

3

2

1

6

1

3

4

2

3

2

0

2

2

3

5

3

3

3

0

1

2

2

5

2

1

1

1

7

2

1

0

2

2

2

5

3

0

1

2

1

1

2

1

12

1

1

1

1

1

1

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T44QE20.1 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous 
le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Quelqu’un reçoit des paiements de la sécurité 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 wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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 à fait 
inacceptable

1 Absolutely 
unacceptable

1 Vollkommen 
inakzeptabel

2

2

2

EB
79.2

Diff.
EB
67.3

EB
79.2

3

-4

3

6

5

-4

-5

3

-5

24

-1

8

4

0

5

-7

12

0

-1

15

-7

3

13

5

3

3

-6

1

68

65

65

68

84

66

64

54

65

73

78

66

93

48

64

75

61

76

75

57

55

48

65

78

63

67

83

73

82

10

8

13

9

6

13

9

12

11

7

7

12

2

7

7

7

8

6

11

12

9

18

11

6

8

12

6

8

4

Diff.
EB
67.3

-1

-1

0

1

-3

2

5

2

-1

-12

-1

-1

-1

1

-1

1

-4

-6

2

-1

-1

-2

-4

-2

-7

-3

1

0

EB
79.2

8

11

7

7

4

8

8

10

9

6

6

8

2

7

5

9

11

6

7

11

11

17

7

6

10

11

6

7

3

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

3

3

3

4

4

4

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

0

3

1

-4

-2

0

2

-2

1

-4

1

0

0

-2

-1

6

1

0

0

-2

3

6

-1

1

1

3

4

2

4

6

4

3

2

3

2

8

7

4

2

5

1

5

3

2

6

2

2

6

7

8

5

3

4

4

2

2

2

0

1

1

-2

0

0

0

1

4

-2

0

-1

0

1

1

1

-1

1

-1

-5

3

0

0

0

-2

-1

1

0

4

6

5

6

2

4

8

7

3

5

3

3

1

16

8

5

6

2

2

6

8

5

4

3

6

3

1

4

5

5

5

5

Diff.
EB
67.3

-1

1

1

0

0

-1

1

2

0

-2

0

-2

-2

5

1

1

-3

0

-1

-5

2

-3

-1

-1

2

0

0

-2

6

6

6

EB
79.2

Diff.
EB
67.3

0

0

0

0

1

0

-1

1

0

-1

0

-1

0

1

0

-1

0

0

1

0

1

-1

0

-1

1

0

1

0

1

1

1

1

1

1

1

3

1

1

1

3

0

4

2

0

3

1

1

3

3

1

2

1

2

1

1

1

1

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T45QE20.1 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Quelqu’un reçoit des paiements de la sécurité 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 wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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

7

7

7

EB
79.2

Diff.
EB
67.3

EB
79.2

0

0

0

1

0

1

0

1

0

0

1

0

0

0

1

1

0

-1

1

-1

0

0

0

-1

1

-1

-1

-1

1

1

1

2

1

1

1

2

1

1

1

2

0

3

2

1

2

0

1

2

2

1

1

0

2

0

0

0

1

1

0

0

1

0

1

1

1

0

1

0

0

0

2

2

0

1

1

0

1

2

1

1

1

1

1

0

1

0

8

8

8

Diff.
EB
67.3

0

-1

-1

0

0

1

0

0

0

1

0

-1

0

-1

-1

0

-1

1

0

0

1

1

0

0

0

0

0

0

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

9

9

9

10 Tout à fait 
acceptable

Refus 
(SPONTANE)

10 Absolutely 
acceptable

Refusal 
(SPONTANEOUS)

10 Vollkommen 
akzeptabel

Verweigert 
(SPONTAN)

NSP

DK

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

0

0

1

0

0

0

-1

0

0

0

0

0

0

-1

0

0

0

1

0

0

0

0

0

0

0

0

0

0

0

0

1

0

0

0

0

0

0

0

0

0

0

0

1

0

0

1

0

0

1

0

0

0

0

0

0

0

0

0

0

-3

0

-1

0

0

0

0

1

-1

0

0

-2

-2

-1

-2

2

1

-1

-1

0

-1

0

0

0

0

0

1

1

1

1

0

1

3

1

1

1

0

0

0

4

3

0

0

2

1

0

0

0

0

1

1

0

0

1

1

0

0

0

1

0

0

0

-2

1

-1

0

-1

0

-1

0

0

-1

0

0

0

0

-1

1

0

1

0

0

0

1

0

0

2

0

1

1

1

1

0

0

0

0

1

1

0

1

0

0

1

1

0

1

0

1

0

0

1

0

-1

0

-1

-2

0

1

-1

-5

0

-5

0

-1

-1

-1

-1

-1

-1

2

0

-1

-2

-2

-6

-1

1

1

0

0

1

0

3

1

0

1

2

2

0

1

1

1

1

3

3

0

1

3

0

1

2

2

4

1

2

1

1

2

1

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T46QE20.1 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Quelqu’un reçoit des paiements de la sécurité 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 wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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

Total 'Inacceptable' (1-4)

Total 'Moyennement 
acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Unacceptable' (1-4)

Total 'Fairly Acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Inacceptable' (1-4)

EB
79.2

Diff.
EB
67.3

Total 'Moyennement 
acceptable' (5-6)

EB
79.2

Diff.
EB
67.3

Total 'Acceptable' (7-10)

EB
79.2

Diff.
EB
67.3

90

90

88

86

96

90

83

83

92

90

93

90

98

67

78

93

85

90

95

87

82

90

88

92

85

93

96

90

90

2

-1

4

1

1

-2

1

3

-1

6

-1

4

3

0

3

1

7

-5

0

9

-1

7

8

3

-4

0

-1

2

6

7

6

7

3

5

9

11

5

7

4

5

1

20

10

5

9

3

3

9

11

5

6

3

8

4

2

5

6

0

1

0

0

0

0

0

3

1

-1

1

-3

-2

6

1

1

-3

1

-1

-5

3

-5

0

-3

2

-1

1

-1

3

3

3

4

1

3

5

4

2

2

1

3

0

9

8

1

4

4

2

3

5

1

2

2

4

2

1

2

2

0

0

-3

1

-1

1

-1

1

0

1

-1

0

-1

-4

-2

-1

-2

3

1

-2

1

-1

-1

-1

1

0

0

0

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T47QE20.2 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous 
le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Quelqu’un utilise les transports publics sans un ticket valable

QE20.2 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 uses public transport without a valid ticket

QE20.2 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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 nutzt öffentliche Verkehrsmittel ohne gültige Fahrkarte

1 Tout à fait 
inacceptable

1 Absolutely 
unacceptable

1 Vollkommen 
inakzeptabel

2

2

2

3

3

3

4

4

4

5

5

5

6

6

6

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

3

-2

9

1

5

-4

-16

13

-9

19

-3

7

-3

-13

1

-15

2

6

-2

10

-4

5

13

-3

6

-2

-8

3

47

48

54

46

63

46

47

46

51

50

39

48

69

34

53

42

46

67

45

36

41

36

54

54

50

51

49

53

49

11

9

14

11

7

13

10

9

12

10

7

13

11

6

6

6

11

7

12

10

11

16

12

10

10

12

7

8

7

1

0

-2

5

-2

3

5

-2

-4

-6

0

4

1

-1

-1

-1

2

-8

3

0

0

-6

-2

4

-4

-5

-2

1

0

3

-1

-1

2

-1

1

4

3

1

2

-3

1

0

2

5

1

-2

0

1

0

4

-1

0

2

2

6

0

12

15

10

11

12

12

9

13

12

12

11

11

8

9

8

12

10

7

18

14

12

17

10

9

13

13

18

10

9

0

1

-1

0

-1

2

2

-2

2

-3

3

-2

0

0

3

3

-2

1

0

0

2

2

-1

0

-3

1

4

-1

8

9

5

8

6

8

5

8

8

8

11

10

4

6

5

8

8

6

9

11

9

12

6

6

5

8

10

7

5

-1

1

-1

-1

-2

0

2

-1

6

-2

-3

-4

0

6

1

6

0

-1

1

-1

-1

0

0

1

1

2

2

0

11

11

7

11

6

10

12

11

10

10

17

7

4

17

12

16

11

4

11

12

12

11

7

9

10

7

10

13

12

0

1

-1

-1

-1

1

1

0

0

-3

2

-1

1

2

0

3

2

1

-1

-2

3

0

-2

1

-2

1

-1

-1

4

4

2

3

2

3

4

6

2

2

5

5

1

6

3

4

6

2

2

6

6

3

3

4

3

4

2

3

5

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T48QE20.2 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Quelqu’un utilise les transports publics sans un ticket valable

QE20.2 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 uses public transport without a valid ticket

QE20.2 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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 nutzt öffentliche Verkehrsmittel ohne gültige Fahrkarte

7

7

7

8

8

8

9

9

9

10 Tout à fait 
acceptable

Refus 
(SPONTANE)

10 Absolutely 
acceptable

Refusal 
(SPONTANEOUS)

10 Vollkommen 
akzeptabel

Verweigert 
(SPONTAN)

NSP

DK

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

-1

-1

0

-1

-1

0

0

-1

1

-3

-1

-1

-1

2

0

-1

0

2

1

-1

0

0

-1

0

0

-1

1

0

2

2

2

2

1

3

1

3

2

1

3

2

0

5

2

4

3

2

2

5

3

2

2

2

3

1

3

2

3

0

-1

0

0

0

-1

1

-2

0

0

0

0

0

1

0

1

1

0

-1

-1

0

0

-1

-1

0

0

-1

0

2

1

2

2

2

1

2

1

0

2

3

1

0

4

3

3

3

1

0

3

2

1

1

2

2

2

1

1

2

0

0

1

0

0

0

1

0

0

0

1

0

1

0

-1

-1

-1

-1

0

-2

0

-1

0

-2

0

1

0

-1

1

0

1

1

0

1

1

1

0

1

2

0

1

2

2

1

0

0

0

0

1

0

1

0

1

1

0

0

2

-1

-1

-2

-1

0

-1

4

-1

-1

1

-1

-1

-1

1

-4

1

-2

0

0

-3

0

-1

-2

-1

-1

2

0

1

1

1

1

2

1

1

8

0

0

2

2

1

0

7

3

5

1

0

1

1

2

0

1

2

1

2

1

2

6

0

0

0

0

0

1

1

-2

1

-1

0

-1

0

-1

0

0

-1

0

0

-1

0

-1

0

1

1

0

0

-1

0

0

0

1

0

1

1

0

1

0

0

0

0

0

1

0

1

0

0

0

1

0

0

1

1

0

0

0

0

-1

0

-3

-2

-1

0

0

-5

0

-4

1

-1

-1

1

-1

0

0

1

0

-1

-1

-2

-3

0

1

1

0

-1

1

0

1

1

0

1

1

2

0

1

1

1

1

2

3

0

1

3

0

1

1

2

3

2

2

1

0

1

1

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T49QE20.2 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Quelqu’un utilise les transports publics sans un ticket valable

QE20.2 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 uses public transport without a valid ticket

QE20.2 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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 nutzt öffentliche Verkehrsmittel ohne gültige Fahrkarte

Total 'Inacceptable' (1-4)

Total 'Moyennement 
acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Unacceptable' (1-4)

Total 'Fairly Acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Inacceptable' (1-4)

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

78

81

83

77

89

78

71

75

83

81

67

83

92

56

72

67

74

87

84

72

73

81

82

78

78

83

84

78

69

Diff.
EB
67.3

3

3

5

6

5

-1

-8

11

-8

11

1

8

0

-14

4

-10

1

-3

1

12

-1

5

9

0

1

-5

1

2

Total 'Moyennement 
acceptable' (5-6)

EB
79.2

Diff.
EB
67.3

Total 'Acceptable' (7-10)

EB
79.2

Diff.
EB
67.3

15

15

9

14

8

13

16

17

12

12

22

12

5

23

15

20

17

7

13

17

18

14

10

13

13

10

11

15

17

0

1

-2

-1

-3

1

3

-1

5

-5

-1

-5

1

8

1

9

2

1

0

-4

2

0

-2

2

0

3

0

-2

6

4

6

7

3

6

11

5

3

6

10

4

1

18

10

13

8

3

3

9

7

4

4

6

6

5

5

5

12

-1

-4

-1

-2

-2

-2

5

-4

1

-1

0

-2

-1

4

-4

1

-2

0

-1

-7

-1

-2

-5

-3

-3

1

0

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T50QE20.3 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous 
le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une personne privée est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour 
aux institutions fiscales ou de sécurité sociale même si ce devrait être communiqué

QE20.3 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". 
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 

QE20.3 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 

Eine Privatperson wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an 
Steuerbehörden oder die Sozialversicherung, obwohl sie gemeldet werden müsste

1 Tout à fait 
inacceptable

1 Absolutely 
unacceptable

1 Vollkommen 
inakzeptabel

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

37

28

32

25

33

31

19

37

46

44

43

42

55

16

22

29

34

59

13

27

30

26

31

35

29

39

33

48

40

Diff.
EB
67.3

5

5

6

-1

8

0

-11

10

0

11

7

13

1

-6

-3

-4

8

4

-2

10

0

1

7

0

5

-2

1

-1

2

2

2

EB
79.2

10

9

9

8

7

9

6

10

14

9

9

12

10

3

6

7

7

9

6

12

9

17

13

7

5

12

9

10

8

Diff.
EB
67.3

0

1

-4

1

-1

1

2

-1

-3

-10

1

0

-1

-2

1

0

-3

-9

1

2

0

-4

2

-1

-8

-7

-1

2

3

3

3

EB
79.2

Diff.
EB
67.3

0

2

0

0

2

2

2

1

2

-3

0

1

1

0

1

1

1

0

-1

1

2

5

1

-4

-3

1

2

-3

12

13

11

9

13

13

8

11

13

11

12

14

11

7

6

11

12

6

10

14

12

18

11

8

10

15

16

11

8

EB
79.2

9

10

8

7

9

8

6

10

9

9

6

11

6

6

5

7

12

6

10

10

9

12

9

7

8

10

7

9

5

4

4

4

Diff.
EB
67.3

EB
79.2

0

0

2

-2

2

1

0

-1

4

-2

-3

-1

0

1

1

-2

3

0

1

-1

3

3

1

0

-1

1

-1

2

14

20

13

17

19

16

16

15

10

15

15

8

7

21

16

20

14

7

21

12

16

12

12

15

17

12

16

13

14

5

5

5

Diff.
EB
67.3

-1

0

0

0

2

0

3

3

1

5

-5

-5

-3

5

1

4

-1

1

-3

-5

-1

-2

-1

3

3

5

1

1

6

6

6

EB
79.2

4

6

4

7

4

4

4

6

2

3

4

5

3

5

5

6

5

2

11

7

5

6

4

6

7

3

3

2

5

Diff.
EB
67.3

-1

1

0

0

-3

0

-3

0

-2

0

0

-3

1

-2

1

3

-2

0

0

-2

0

2

0

0

1

-1

-1

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T51QE20.3 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une personne privée est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en 
retour aux institutions fiscales ou de sécurité sociale même si ce devrait être communiqué

QE20.3 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". 
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 

QE20.3 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 
Eine Privatperson wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an 
Steuerbehörden oder die Sozialversicherung, obwohl sie gemeldet werden müsste

7

7

7

8

8

8

9

9

9

10 Tout à fait 
acceptable

Refus 
(SPONTANE)

10 Absolutely 
acceptable

Refusal 
(SPONTANEOUS)

10 Vollkommen 
akzeptabel

Verweigert 
(SPONTAN)

NSP

DK

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

0

-4

1

1

0

-1

-2

-1

-1

0

0

1

1

3

0

2

-1

1

2

-3

0

-1

0

1

-1

0

0

0

4

5

6

5

6

5

5

4

2

2

4

4

2

9

5

6

4

2

12

5

4

2

4

5

5

2

5

2

3

-1

-2

-1

2

-6

-1

0

-1

0

1

0

-2

2

1

3

-2

-1

1

-1

-1

-3

0

-3

1

-2

0

-2

1

3

4

3

6

3

4

6

3

1

2

2

1

3

8

8

2

3

2

7

4

3

2

2

4

4

2

3

2

3

1

1

3

2

1

2

2

0

1

0

0

0

1

4

4

2

1

0

3

1

1

0

1

3

1

1

1

0

2

0

0

1

0

-2

0

-1

-1

1

0

-1

0

1

0

-1

-1

-1

0

1

0

-1

-1

-1

1

-2

0

-1

0

-1

-4

-2

-1

-3

-3

8

-2

-1

1

-1

-1

1

1

-4

-2

-1

1

1

-3

-1

0

-3

-1

3

2

1

1

3

2

6

9

4

4

22

1

1

2

2

1

2

17

18

6

5

1

5

3

5

1

5

6

7

3

6

2

8

0

1

0

1

-1

1

0

-3

1

-2

1

0

0

-1

0

1

-1

-2

0

1

-1

-1

2

1

1

-1

0

-1

1

1

1

2

0

2

2

0

1

1

1

1

0

1

1

1

2

0

0

2

0

1

2

2

2

0

0

0

1

-1

0

-3

-1

0

1

0

-5

1

-3

0

-1

0

-1

-1

-2

-1

2

2

-1

0

-3

-5

0

2

1

0

-1

2

1

4

3

1

3

5

3

1

1

2

2

2

3

4

1

2

5

2

2

4

3

6

3

4

1

1

2

3

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T52QE20.3 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une personne privée est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en 
retour aux institutions fiscales ou de sécurité sociale même si ce devrait être communiqué

QE20.3 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". 
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 

QE20.3 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 
Eine Privatperson wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht 
an Steuerbehörden oder die Sozialversicherung, obwohl sie gemeldet werden müsste

Total 'Inacceptable' (1-4)

Total 'Moyennement 
acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Unacceptable' (1-4)

Total 'Fairly Acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Inacceptable' (1-4)

Total 'Moyennement 
acceptable' (5-6)

Total 'Acceptable' (7-10)

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

Diff.
EB
67.3

EB
79.2

67

60

60

49

62

62

38

68

82

72

70

78

81

33

40

55

64

81

39

63

60

72

64

56

51

76

65

77

61

4

8

4

-2

11

5

-6

9

2

-4

5

12

0

-6

1

-4

9

-4

-1

13

5

4

11

-6

-7

-7

1

0

18

26

17

24

23

20

20

21

12

18

19

13

9

26

21

26

19

9

32

20

20

18

16

21

24

15

19

15

20

Diff.
EB
67.3

-2

1

0

0

-1

0

0

3

-1

5

-5

-9

-4

3

3

7

-2

2

-3

-6

-2

0

-1

3

4

5

1

1

EB
79.2

11

12

18

22

14

15

36

8

4

8

9

6

8

38

35

17

13

5

27

14

14

6

12

17

18

8

14

5

16

Diff.
EB
67.3

-2

-10

-1

2

-11

-5

7

-5

-2

4

0

-3

4

6

-1

-2

-5

2

2

-5

-4

-1

-7

2

-1

2

-3

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T53QE20.4 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous 
le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une société est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour aux 
institutions fiscales ou de sécurité sociale

QE20.4 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". 
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

QE20.4 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 

Eine Firma wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an 
Steuerbehörden oder die Sozialversicherung

1 Tout à fait 
inacceptable

1 Absolutely 
unacceptable

1 Vollkommen 
inakzeptabel

2

2

2

3

3

3

4

4

4

5

5

5

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

3

1

4

-1

13

0

-8

3

-6

18

3

7

6

-11

-2

-12

6

3

-4

7

-5

-1

5

5

3

2

4

7

53

44

48

41

71

59

51

45

58

60

60

44

82

28

44

61

45

72

43

41

39

34

48

61

38

67

69

66

68

-1

-2

-2

0

-2

2

5

1

-1

-10

-2

3

-3

1

2

2

-1

-12

-2

6

1

0

1

-1

-8

-6

1

-2

12

12

14

10

10

14

12

14

16

11

11

13

6

9

10

13

10

6

15

17

11

20

16

9

8

11

12

10

8

11

15

12

10

7

11

10

12

12

10

9

15

5

9

9

8

11

5

15

15

10

17

10

6

10

10

10

8

5

0

3

2

-1

-3

2

4

0

3

-2

-2

1

1

-2

1

1

0

0

2

1

-1

7

1

-4

-3

0

1

-2

0

0

2

0

-1

0

1

1

1

0

0

-2

-1

2

1

1

-1

1

1

-3

3

-1

-1

-1

0

3

-1

-1

7

9

7

7

3

5

5

8

6

7

5

11

2

7

5

4

9

4

7

9

10

10

6

4

8

6

4

4

4

0

0

-2

4

-1

-3

2

4

1

0

-2

-2

0

5

1

5

0

0

0

-5

2

-2

0

1

5

1

-1

0

8

12

7

15

5

5

9

11

3

8

7

8

4

18

12

8

12

2

9

9

13

8

6

7

16

4

4

6

7

2

3

2

4

1

2

2

4

2

2

2

3

1

6

4

1

6

1

4

3

4

4

3

4

6

1

1

1

2

6

6

6

Diff.
EB
67.3

-1

0

0

0

-1

0

-1

0

1

0

0

-3

0

3

2

1

0

0

1

-1

1

0

0

0

2

0

0

0

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T54QE20.4 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une société est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour aux 
institutions fiscales ou de sécurité sociale

QE20.4 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". 
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

QE20.4 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 
Eine Firma wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an 
Steuerbehörden oder die Sozialversicherung

7

7

7

8

8

8

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

0

-1

1

-1

-2

-1

-1

0

1

0

1

0

1

2

0

1

0

0

1

-3

0

1

-3

-1

-2

0

-1

0

2

2

2

2

1

0

1

2

1

0

2

3

1

5

2

1

3

1

3

2

3

2

1

2

3

0

0

1

1

0

-1

-1

1

-3

-1

0

1

0

0

0

0

-2

0

1

1

1

1

0

0

-1

0

0

0

-1

0

-1

0

1

1

1

3

0

0

1

2

0

0

1

1

0

4

3

1

2

1

1

1

2

1

1

1

2

0

0

1

0

0

0

1

1

0

0

1

0

0

0

0

0

0

2

2

1

0

1

1

0

1

0

1

1

1

0

0

0

0

9

9

9

Diff.
EB
67.3

0

-1

0

1

0

0

1

-1

0

0

0

0

0

1

1

1

0

1

1

0

0

0

0

0

0

0

0

0

10 Tout à fait 
acceptable

Refus 
(SPONTANE)

10 Absolutely 
acceptable

Refusal 
(SPONTANEOUS)

10 Vollkommen 
akzeptabel

Verweigert 
(SPONTAN)

NSP

DK

WN

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

0

0

-3

-1

0

-1

0

-1

-1

1

0

0

0

1

-4

-1

0

1

-1

-1

-1

0

-1

-1

2

0

-1

0

1

1

1

3

1

0

3

0

0

1

1

1

0

7

4

0

1

1

0

1

1

0

0

1

4

0

0

1

1

0

1

1

1

-1

1

0

-3

1

-2

1

-1

0

-1

-1

0

0

-1

0

0

0

0

1

1

2

0

0

-1

1

1

1

2

0

2

1

0

1

0

1

0

0

0

1

0

2

0

0

1

1

1

1

1

2

0

0

0

0

-1

0

-3

-3

1

1

-2

-5

1

-5

0

-1

-1

-1

-1

1

-3

4

0

-1

2

-4

-3

-1

1

1

-1

-1

2

1

4

2

1

2

4

2

1

1

1

2

0

4

5

2

1

5

1

1

5

3

7

2

3

1

0

2

2

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T55QE20.4 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une société est engagée par un ménage privé pour un travail et elle ne communique pas le paiement reçu en retour aux 
institutions fiscales ou de sécurité sociale

QE20.4 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". 
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

QE20.4 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 
Eine Firma wird von einem Privathaushalt mit einer Arbeit beauftragt und meldet die dafür erhaltene Zahlung nicht an 
Steuerbehörden oder die Sozialversicherung

Total 'Inacceptable' (1-4)

Total 'Moyennement 
acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Unacceptable' (1-4)

Total 'Fairly Acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Inacceptable' (1-4)

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

83

79

81

68

91

88

77

78

92

87

85

82

94

53

67

86

74

87

80

81

70

82

80

80

63

93

94

88

86

Diff.
EB
67.3

2

2

7

-2

8

3

1

4

-3

5

-1

7

3

-10

1

-7

4

-7

-3

10

-2

7

5

-1

-8

-2

4

2

Total 'Moyennement 
acceptable' (5-6)

EB
79.2

Diff.
EB
67.3

10

15

10

19

6

7

11

15

5

10

9

11

5

24

17

9

18

4

13

13

17

12

9

11

22

4

5

7

9

-1

1

-1

4

-2

-2

0

4

1

0

-1

-5

-1

7

4

6

0

2

1

-5

3

-2

0

1

7

0

-1

0

Total 'Acceptable' (7-10)

EB
79.2

4

4

4

10

2

1

7

4

1

2

4

4

1

18

11

3

6

4

5

4

8

3

3

5

10

1

1

3

3

Diff.
EB
67.3

-1

-4

-3

1

-6

-3

1

-1

0

1

1

-1

-1

4

-2

1

0

3

1

-4

-1

1

-4

-1

-1

0

-3

0

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T56QE20.5 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous 
le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une société est engagée par une autre société pour un travail et elle ne communique pas ses activités aux institutions fiscales 
ou de sécurité sociale

QE20.5 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". 
A firm is hired by another firm for work and it does not report its activity to tax or social security institutions

QE20.5 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 

Eine Firma wird von einer anderen Firma mit einer Arbeit beauftragt und meldet ihre Tätigkeit nicht an Steuerbehörden oder 
die Sozialversicherung

1 Tout à fait 
inacceptable

1 Absolutely 
unacceptable

1 Vollkommen 
inakzeptabel

2

2

2

3

3

3

4

4

4

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

3

-1

8

-3

11

0

-7

3

-4

22

2

6

10

-3

1

-9

4

5

-5

9

-10

-1

7

5

2

2

4

6

61

54

56

48

80

73

59

50

63

71

68

47

89

44

54

69

54

75

55

52

42

38

55

72

46

73

77

70

72

-1

0

-3

0

-1

1

7

1

1

-10

-1

2

-3

-3

1

4

0

-13

1

3

2

-1

-3

-3

-6

-5

1

-1

12

12

13

10

9

11

13

15

17

10

11

14

6

7

10

11

10

7

16

16

13

18

13

7

10

10

11

10

7

9

11

8

10

3

7

7

10

10

8

8

13

3

8

7

8

10

4

12

14

10

16

8

6

10

8

6

6

5

0

0

-1

0

-3

2

2

-1

1

-3

-1

0

0

-1

2

2

0

1

1

1

0

6

0

0

-1

0

0

-2

0

1

2

-1

-2

1

1

1

1

-2

1

1

-3

3

1

-1

-1

1

1

-4

4

2

-1

-1

0

1

-1

0

5

7

6

4

2

3

4

7

4

4

4

11

0

7

4

2

7

3

5

6

9

9

5

3

7

4

2

4

3

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

6

9

7

13

4

2

6

8

3

4

5

6

1

14

9

5

7

2

6

6

10

9

5

4

11

3

2

5

5

5

5

5

6

6

6

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

0

1

0

3

0

-3

-1

2

1

0

-1

-4

-2

4

-1

2

-1

1

1

-3

1

-2

-1

0

4

2

-1

-1

0

0

-1

2

0

0

-2

0

0

0

0

-1

0

1

1

1

1

0

0

-2

2

0

0

1

3

0

0

0

2

2

2

4

1

0

1

2

1

1

1

4

0

4

2

1

4

0

2

2

5

3

2

3

6

1

1

1

2

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T57QE20.5 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une société est engagée par une autre société pour un travail et elle ne communique pas ses activités aux institutions 
fiscales ou de sécurité sociale

QE20.5 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". 
A firm is hired by another firm for work and it does not report its activity to tax or social security institutions

QE20.5 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 
Eine Firma wird von einer anderen Firma mit einer Arbeit beauftragt und meldet ihre Tätigkeit nicht an Steuerbehörden oder 
die Sozialversicherung

7

7

7

8

8

8

9

9

9

10 Tout à fait 
acceptable

Refus 
(SPONTANE)

10 Absolutely 
acceptable

Refusal 
(SPONTANEOUS)

10 Vollkommen 
akzeptabel

Verweigert 
(SPONTAN)

NSP

DK

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

0

-1

0

1

-1

0

0

1

1

0

0

-1

0

0

1

0

0

-1

0

-2

1

0

-2

-1

0

0

-1

0

1

1

1

3

0

0

1

3

1

0

1

2

0

3

2

0

2

0

1

1

3

2

1

1

3

0

0

1

1

0

0

-1

1

-2

-1

0

1

0

0

0

0

-1

0

0

0

0

1

-1

0

-1

0

0

0

-2

0

0

-1

1

1

1

2

0

0

1

2

0

0

0

1

0

3

2

0

2

1

0

1

1

1

1

1

1

0

0

0

1

0

-1

-1

0

0

-1

0

1

0

0

0

0

0

0

0

0

0

1

0

0

0

0

1

0

0

0

0

0

0

0

0

0

0

0

0

1

0

0

0

0

0

1

1

0

0

1

0

0

1

0

1

1

1

0

0

0

0

-1

-1

-1

0

-1

-1

0

0

0

0

-1

0

0

1

-1

-1

-1

1

0

-1

-1

0

0

0

1

0

-1

0

0

0

1

2

0

0

2

1

0

0

0

0

0

4

3

0

0

1

0

0

1

0

1

1

2

0

0

1

1

0

1

0

1

0

1

0

-2

1

-2

1

0

0

0

0

0

-1

-1

0

0

0

0

1

1

1

-1

0

0

1

1

0

2

0

2

1

1

1

0

1

1

0

1

1

0

1

0

0

1

0

1

1

1

1

0

0

0

1

-1

0

-4

-2

0

1

0

-5

1

-5

0

0

-1

-1

-3

-2

-2

4

2

-1

0

-4

-2

0

0

1

0

-1

2

1

4

3

1

2

5

2

1

1

1

2

1

5

6

1

1

5

2

1

4

3

7

2

3

1

1

2

2

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T58QE20.5 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une société est engagée par une autre société pour un travail et elle ne communique pas ses activités aux institutions 
fiscales ou de sécurité sociale

QE20.5 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". 
A firm is hired by another firm for work and it does not report its activity to tax or social security institutions

QE20.5 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 
Eine Firma wird von einer anderen Firma mit einer Arbeit beauftragt und meldet ihre Tätigkeit nicht an Steuerbehörden 
oder die Sozialversicherung

Total 'Inacceptable' (1-4)

Total 'Moyennement 
acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Unacceptable' (1-4)

Total 'Fairly Acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Inacceptable' (1-4)

EB
79.2

Diff.
EB
67.3

87

85

83

72

93

93

82

82

93

92

90

85

97

66

75

91

82

89

88

87

74

82

81

87

73

94

96

90

88

2

1

6

-4

4

2

2

4

-3

6

1

7

3

-5

5

-3

3

-7

-2

8

-4

7

4

0

-4

-3

3

3

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

Total 'Moyennement 
acceptable' (5-6)

Total 'Acceptable' (7-10)

EB
79.2

8

11

9

16

4

3

7

9

4

6

6

10

1

18

12

6

12

2

7

8

15

12

7

6

16

4

3

6

8

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

0

1

0

4

-1

-2

-2

1

1

0

-1

-6

-2

5

1

3

0

1

0

-6

3

-2

-1

-1

5

2

-1

0

3

3

3

7

1

1

4

6

1

1

2

3

1

11

7

1

5

4

3

3

6

3

4

3

6

1

0

2

2

0

-2

-3

1

-3

-1

0

2

0

0

0

-1

0

2

-2

0

0

3

1

-2

0

0

-2

-1

-3

1

-2

-1

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T59QE20.6 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous 
le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une société engage une personne privée et l’entièreté ou une partie du salaire qui lui est payé n’est pas officiellement 
enregistré 

QE20.6 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". 
A firm hires a private person and all or a part of the salary paid to him\ her is not officially registered

QE20.6 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 

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 à fait 
inacceptable

1 Absolutely 
unacceptable

1 Vollkommen 
inakzeptabel

2

2

2

3

3

3

4

4

4

5

5

5

6

6

6

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

3

1

8

-4

12

-1

-9

5

-13

19

2

7

5

-5

-1

-12

5

7

-2

7

-8

1

6

1

3

-3

3

4

57

43

51

39

67

68

49

48

53

64

62

48

84

36

50

64

49

74

43

45

42

38

54

65

45

70

71

65

70

-1

2

-2

2

-3

1

5

-1

5

-11

-1

2

-3

-1

3

3

-5

-10

0

2

2

-3

0

-2

-7

-2

4

-1

12

14

14

10

10

11

11

13

21

10

11

14

5

7

10

11

7

8

14

12

12

17

14

8

9

11

15

10

7

10

14

10

11

9

8

9

11

11

9

9

13

3

8

7

7

10

3

14

15

10

16

7

7

10

7

7

8

6

1

0

2

0

0

2

4

-1

2

-2

0

1

0

0

1

3

2

-2

0

3

1

6

-3

-1

-1

1

0

0

0

0

0

-2

0

0

1

2

1

-1

-1

-1

-1

0

0

1

-1

1

-1

-2

3

1

2

-3

0

1

-1

-1

6

8

6

6

4

3

4

8

5

6

3

10

2

6

5

4

8

4

7

9

9

10

6

3

9

5

3

4

2

-1

1

-3

4

-2

-1

1

5

1

1

0

-4

1

4

1

2

-3

-1

-1

-3

2

-1

1

1

4

3

-1

0

7

12

5

15

5

4

10

10

4

7

8

6

4

17

11

6

9

2

10

8

13

9

7

6

11

5

3

7

7

0

0

0

0

-1

-1

-3

0

0

1

0

-1

-1

2

1

2

2

0

2

-4

2

1

-1

1

1

0

-1

0

2

3

2

4

1

1

2

3

1

2

2

5

0

6

3

3

6

1

5

3

4

4

2

3

4

1

0

1

2

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T60QE20.6 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une société engage une personne privée et l’entièreté ou une partie du salaire qui lui est payé n’est pas officiellement 
enregistré 

QE20.6 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". 
A firm hires a private person and all or a part of the salary paid to him\ her is not officially registered

QE20.6 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 
Eine Firma stellt eine Privatperson ein und das gesamte Gehalt oder ein Teil dessen, was der Person gezahlt wird, wird nicht 
offiziell gemeldet

7

7

7

EB
79.2

1

3

2

3

1

1

2

2

2

1

1

2

0

3

2

2

3

0

4

2

3

2

1

1

3

0

0

1

1

Diff.
EB
67.3

-1

0

0

0

-1

0

0

0

1

0

0

-1

0

-1

0

2

0

0

1

-1

0

-1

-1

0

-1

0

-1

0

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

8

8

8

9

9

9

10 Tout à fait 
acceptable

Refus 
(SPONTANE)

10 Absolutely 
acceptable

Refusal 
(SPONTANEOUS)

10 Vollkommen 
akzeptabel

Verweigert 
(SPONTAN)

NSP

DK

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

0

-1

-1

1

-2

-1

1

-1

0

0

0

-1

0

-1

-1

0

2

1

1

-1

0

0

-1

2

-1

0

0

0

1

1

1

3

1

0

3

1

0

0

1

0

0

4

2

1

3

1

2

1

2

1

1

2

2

0

1

1

1

0

-1

0

0

-1

0

1

1

0

0

1

0

0

-1

1

0

1

1

1

-1

-1

0

0

1

-1

0

0

0

0

0

1

1

0

0

1

1

0

0

1

0

0

1

2

0

1

1

1

0

0

0

1

1

1

0

0

0

0

0

-1

-1

1

-1

-1

-1

-1

0

0

0

0

0

3

-1

-1

0

2

1

0

-1

0

-1

0

0

0

-1

0

1

1

2

4

1

0

3

0

0

0

1

0

0

8

4

0

1

2

1

1

1

0

1

1

2

0

0

1

1

0

1

1

1

-1

1

0

-2

1

-2

0

1

0

0

0

0

-1

-1

0

-1

-1

-1

1

1

1

-1

0

0

1

1

1

2

0

2

1

1

1

0

0

1

0

0

1

0

1

0

0

1

0

1

1

1

1

0

0

0

0

-1

-1

-3

-2

0

1

-1

-6

1

-5

0

-1

-2

-1

-2

0

-1

3

0

0

1

-4

-2

-1

-1

1

0

-2

2

0

4

2

1

2

4

2

1

1

1

1

0

3

4

1

1

5

1

2

4

3

6

2

2

1

0

2

2

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T61QE20.6 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Une société engage une personne privée et l’entièreté ou une partie du salaire qui lui est payé n’est pas officiellement 
enregistré 

QE20.6 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". 
A firm hires a private person and all or a part of the salary paid to him\ her is not officially registered

QE20.6 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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". 
Eine Firma stellt eine Privatperson ein und das gesamte Gehalt oder ein Teil dessen, was der Person gezahlt wird, wird 
nicht offiziell gemeldet

Total 'Inacceptable' (1-4)

Total 'Moyennement 
acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Unacceptable' (1-4)

Total 'Fairly Acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Inacceptable' (1-4)

EB
79.2

Diff.
EB
67.3

Total 'Moyennement 
acceptable' (5-6)

EB
79.2

Diff.
EB
67.3

84

79

82

66

91

90

74

80

91

88

85

85

94

57

71

87

75

88

77

82

73

81

80

83

73

92

95

88

86

2

2

9

-4

10

1

1

4

-4

4

0

8

1

-5

2

-4

2

-6

-4

10

-2

5

4

-4

-4

-4

4

3

10

15

8

19

6

5

12

12

5

9

10

11

5

23

14

9

15

3

15

12

17

13

9

8

16

6

3

8

9

0

1

-3

4

-3

-2

-2

3

1

2

1

-5

1

6

2

4

-2

0

1

-6

3

0

0

1

6

4

-2

0

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

Total 'Acceptable' (7-10)

EB
79.2

3

5

5

11

2

1

9

5

2

2

3

3

1

16

9

3

8

4

7

4

6

3

3

5

8

1

1

2

3

Diff.
EB
67.3

-1

-3

-4

2

-7

-2

1

0

1

1

-1

-1

0

0

-2

1

2

3

3

-3

-2

0

-4

2

-2

0

-2

-2

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T62QE20.7 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que vous 
le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Quelqu’un évite les impôts en ne déclarant pas son revenu ou uniquement en partie 

QE20.7 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 evades taxes by not or only partially declaring income

QE20.7 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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 umgeht die Steuer, indem er sein Einkommen nicht oder nicht vollständig angibt

1 Tout à fait 
inacceptable

1 Absolutely 
unacceptable

1 Vollkommen 
inakzeptabel

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

EB
79.2

52

43

50

37

67

53

47

44

51

69

58

47

87

28

48

56

40

73

39

41

38

31

49

55

37

66

68

64

62

Diff.
EB
67.3

5

6

7

-1

14

0

-10

2

-4

27

6

9

10

-7

1

-2

2

4

-1

11

-9

3

8

-4

0

4

3

5

2

2

2

EB
79.2

12

13

13

10

11

13

14

13

17

9

12

13

5

8

9

10

10

8

16

15

12

15

15

10

10

12

15

11

8

Diff.
EB
67.3

-1

0

-1

-1

-2

1

8

0

1

-10

-1

1

-1

-1

1

-1

-1

-7

0

4

1

-5

0

0

-9

-7

1

0

3

3

3

EB
79.2

11

14

10

14

9

13

9

10

13

8

9

13

3

9

8

12

11

6

16

15

12

21

9

9

14

10

9

10

7

Diff.
EB
67.3

-1

-1

2

2

0

1

2

-1

2

-7

-2

2

-4

-1

2

3

-1

-1

-2

1

1

8

-1

-1

3

1

1

1

4

4

4

5

5

5

6

6

6

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

0

0

2

-1

0

2

1

1

3

-2

-1

0

-3

3

2

2

0

1

1

-1

4

3

0

-1

-1

0

-1

-1

7

9

7

7

4

7

5

9

8

5

5

10

1

8

6

6

10

3

9

10

9

12

6

4

8

6

3

5

4

-2

0

-2

4

-4

-3

2

6

-1

-1

-2

-6

-1

5

-2

-3

-1

-2

-1

-6

1

-3

-2

2

5

2

-2

-2

8

12

8

15

4

6

12

12

6

6

9

7

2

19

12

8

12

1

10

9

13

11

7

8

14

4

3

5

9

0

-1

-3

-1

-1

-1

-2

2

-1

0

0

-3

-1

-3

1

0

2

1

0

-3

3

0

0

0

1

-1

-1

-1

3

3

2

4

1

2

2

5

2

1

2

5

0

4

3

2

6

1

4

3

6

4

3

4

5

0

1

1

4

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T63QE20.7 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Quelqu’un évite les impôts en ne déclarant pas son revenu ou uniquement en partie 

QE20.7 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 evades taxes by not or only partially declaring income

QE20.7 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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 umgeht die Steuer, indem er sein Einkommen nicht oder nicht vollständig angibt

7

7

7

8

8

8

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

0

-2

-1

0

-2

-1

0

-1

0

-1

0

0

0

1

0

1

1

0

0

-2

2

-1

0

1

2

0

-1

0

2

2

1

3

1

1

2

2

1

0

1

3

0

5

2

2

4

1

2

2

4

2

2

2

5

1

0

1

1

0

0

-1

0

-3

0

0

1

0

0

-2

-2

-1

1

0

0

-1

2

1

-1

0

-1

-1

0

-1

-1

0

0

1

2

1

2

1

1

2

2

0

0

0

0

0

5

2

1

2

2

2

1

2

0

1

1

2

0

0

1

1

0

1

1

1

0

0

1

1

0

0

1

0

0

2

2

0

1

1

1

0

0

0

1

1

1

0

0

1

1

9

9

9

Diff.
EB
67.3

0

0

0

0

-1

0

1

0

0

0

1

0

0

0

1

0

0

1

1

-1

-1

0

0

0

-1

0

0

1

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

10 Tout à fait 
acceptable

Refus 
(SPONTANE)

10 Absolutely 
acceptable

Refusal 
(SPONTANEOUS)

10 Vollkommen 
akzeptabel

Verweigert 
(SPONTAN)

NSP

DK

WN

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

EB
79.2

Diff.
EB
67.3

0

-1

-2

-2

-1

-1

1

-1

0

0

0

-1

1

1

-2

0

0

1

1

-1

0

0

-1

0

0

0

0

-1

1

1

2

2

1

0

3

0

0

0

1

0

1

7

4

1

2

1

1

1

1

0

1

1

2

0

1

0

1

0

0

1

0

0

1

0

-3

2

0

0

0

0

0

0

0

-2

-1

0

1

1

-1

1

1

1

0

0

0

1

0

1

2

0

2

1

0

2

1

0

1

0

1

1

0

1

0

0

2

1

1

1

1

1

0

0

0

0

-1

-1

-1

-2

0

1

0

-4

1

-4

0

-1

-1

1

-3

-2

-1

3

1

-2

0

-4

-3

1

0

1

0

-2

2

0

4

2

1

2

4

3

1

1

1

1

0

4

4

1

1

4

1

1

4

2

6

3

2

1

0

1

2

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T64QE20.7 Je voudrais à présent savoir comment vous considérez différents comportements. Pour chacun de ceux-ci, pouvez-
vous me dire dans quelle mesure vous le trouvez acceptable ou non ? Veuillez utiliser l’échelle suivante : '1' signifie que 
vous le trouvez "tout à fait inacceptable" et '10' que vous le trouvez "tout à fait acceptable". 
Quelqu’un évite les impôts en ne déclarant pas son revenu ou uniquement en partie 

QE20.7 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 evades taxes by not or only partially declaring income

QE20.7 Nun wüsste ich gern, wie Sie verschiedene Verhaltensweisen bewerten. Bitte sagen Sie mir für 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 umgeht die Steuer, indem er sein Einkommen nicht oder nicht vollständig angibt

Total 'Inacceptable' (1-4)

Total 'Moyennement 
acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Unacceptable' (1-4)

Total 'Fairly Acceptable' (5-6)

Total 'Acceptable' (7-10)

Total 'Inacceptable' (1-4)

EB
79.2

Diff.
EB
67.3

Total 'Moyennement 
acceptable' (5-6)

EB
79.2

Diff.
EB
67.3

Total 'Acceptable' (7-10)

EB
79.2

Diff.
EB
67.3

83

79

80

69

91

86

74

75

89

91

84

83

96

53

71

85

71

90

79

81

70

79

79

78

68

93

94

89

80

4

5

10

0

12

4

-1

0

1

7

3

12

3

-6

6

4

0

-3

-2

15

-5

9

7

-6

-8

-2

3

4

11

15

11

19

6

8

13

17

8

7

12

12

2

23

15

10

18

2

14

12

18

15

10

12

19

5

4

6

13

-2

-1

-4

3

-4

-4

-1

8

-2

-1

-1

-8

-2

2

-1

-3

1

-2

-1

-9

3

-2

-2

2

6

2

-2

-3

4

5

5

9

2

3

7

5

1

1

3

3

1

19

9

4

9

4

6

4

7

3

4

6

10

2

2

3

4

-1

-4

-4

-1

-7

-1

1

-1

-1

0

-1

-3

0

3

-3

1

1

2

2

-5

1

-1

-3

3

0

0

0

0

%

EU 27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

UK

HR

SPECIAL EUROBAROMETER 402                                 “Undeclared work in the European Union”                                                T65