Unreported employment

Unreported employment; working under the table, off the books, cash-in-hand, or (in UK English) moonlighting, is employment that is not reported to the government. The employer or the employee often does so for tax evasion or avoiding or violating other laws. It is a part of what has been called the underground economy, or the non-observed economy. Payments are generally in cash, and the employer often does not check the employee's background or credentials, as is sometimes required by law or otherwise expected by the industry's client base, such as a license or professional certification. While the hiring of the employee may or may not be legal in itself, it is often done when the employer or the employee intentionally fails to obey one or more laws. In developed nations, unreported employment evades withholding tax and is part of the informal sector. It is hidden from the state for tax, social security, or labor law purposes but is legal in all other aspects.