“#FraudOff!” is an anti-fraud movement to promote public awareness of the shadow economy and fraud, and its negative consequences for individuals and the country as a whole. The campaign also promotes whistleblowing by raising awareness of how and why it is important to report suspicions of fraud to relevant law enforcement institutions.
The Belgian Labour Inspectorate is increasing its cooperation with various national institutions (i.e. tax department, police, prosecution office) and foreign institutions in order to find proof of the existence of letterbox companies. This cooperation is also essential to be able to bring criminal and civil proceedings where proof has been found. This allows letterbox companies to be sanctioned, and also allows workers to be party to proceedings in order to get compensation from the company.
The Chain Approach is an initiative of labour inspectorate to tackle labour exploitation in the cleaning sector. It involves a two-fold strategy including awareness-raising among businesses who hire cleaning companies about the risk of undeclared workers in the sector, as well as a prevention strategy focused on changing attitudes towards undeclared work within the sector.
The ‘I spit on it’ awareness raising campaign was the first stage of a wider national scheme (Against the Shadow Economy – for Fair Competition) which aimed to combat the shadow economy, including undeclared work. This campaign specifically aimed to raise general awareness of the negative consequences of the shadow economy on social provision.
The WRC’s Information and Customer Services Unit (ICS) operates a dedicated anonymous phone number or Infoline (Lo-call*: 1890 80 80 90) during working hours (930 – 1700 hrs) Monday to Friday which provides impartial information to callers on employment rights, employment equality, equal status and related legislation.
Contact person:
Maria Ross
Manager of Information & Customer Services and WRC Head of Communications
Email address: maria.ross@workplacerelations.ie
The information campaign ’Thank you for paying taxes’ is an initiative from the Estonian Tax and Customs Board against envelope wages, thanking taxpayers and highlighting how paying taxes benefits a variety of systems in Estonia such as education, health, social security and pensions.
The A1 Certificate Authenticity Confirmation Service1 is an online tool designed to accurately check the authenticity and validity of any A1 certificate issued by the Social Insurance Institution (ZUS).
The Association of Employment Agencies (SAZ) has led the development and publication of a guidebook aimed at informing Polish posted workers about their social security entitlements and rights, while being posted. Awareness and understanding of these rights pose a challenge due to the complex and technical regulations. The guidebook is the first of its kind, and the objective is to present the information in an understandable format, thereby reducing vulnerability to exploitation for posted workers, and minimising risk of mismanagement by the employer. It is freely available online, published by SAZ and stakeholders.
The 2019 ‘Act to Combat Unlawful Employment and Benefit Fraud’ aims to address undeclared work, illegal employment and the misuse of benefits more consistently and effectively. To enforce compliance with this act, the German Financial Control of Undeclared Work Unit (Finanzkontrolle Schwarzarbeit, FKS) has been provided further investigative powers, the mandate to increase cooperation with other authorities and additional staff.
Title of the practice in original language:
Gesetz gegen illegale Beschäftigung und Sozialleistungsmissbrauch
The Action Alliances comprise representatives of the Federal Ministry of Finance (BMF), the Central Customs Authority and social partners (employers’ associations and trade unions). Their aim is to raise awareness about the negative impact of undeclared work and illegal employment amongst employers and employees, and to work to prevent it occurring.
During the project, the staff from PECO-Institut e.V. reached out to mobile workers from Romania, active in the construction sector in the region of Frankfurt, in order to gather information about possible fraud cases related to holiday allowances in the companies they work for. When cases of fraud emerged, the staff from PECO-Institut e.V supported the workers in the communication with the labour unions and other civil actors.
The first exchange of information and cooperation agreement between the Portuguese and Spanish Labour Inspectorate was signed in 2003. The agreement provides for several areas of cooperation including occupational risk prevention, identification and sanction proceedings against registered companies, and monitoring of cross-border movement of third-country nationals. The scope of the cooperation agreement was subsequently expanded, leading to several inter-ministerial agreements (i.e. memoranda of cooperation and technical assistance). These memoranda were signed between the Portuguese Ministry of Labour, Solidarity and Social Security and the Spanish Ministry of Employment and Social Security and the Ministry of Health, Social Services and Equality in 2012, 2013, 2014, and 2015.
On 3 December 2014 the heads of the Labour Inspectorate of Estonia and the Division of Occupational Health and Safety of the Regional State Administrative Agency for Southern Finland concluded an Agreement on Cooperation, aimed at ensuring rights and equal treatment in the labour market of Estonian workers posted to work in Southern Finland.
On 3 December 2014 the heads of the Labour Inspectorate of Estonia and the Division of Occupational Health and Safety of the Regional State Administrative Agency for Southern Finland concluded an Agreement on Cooperation, aimed at ensuring rights and equal treatment in the labour market of Estonian workers posted to work in Southern Finland.
On 3 December 2014 the heads of the Labour Inspectorate of Estonia and the Division of Occupational Health and Safety of the Regional State Administrative Agency for Southern Finland concluded an Agreement on Cooperation, aimed at ensuring rights and equal treatment in the labour market of Estonian workers posted to work in Southern Finland.
To prevent the spread of COVID-19, the Workplace Relations Commission (WRC) implemented in 2020 alternative forms of inspections, in line with the national health guidelines. These include desktop inspections, conducted remotely, and on-site unannounced inspections involving verbal and visual examination of compliance.
The Anti-fraud Tool Unit is a specific unit within the National Anti-Fraud Office. The Unit has designed a statistical tool to predict fraud in employment and social security, guiding the Labour and Social Security Inspectorate (ITSS) to identify companies with a higher probability of engaging in UDW or carrying out other social security fraud.
The labour inspectorate provides information and advice to employers who are found to be (or are at risk of being) in breach of labour regulations with respect to the bogus self-employment of workers. It assists companies to stay within the law by informing (and possibly fining) employers who are not in compliance with the law, informing workers of their rights, and supporting and advising employers to avoid future violations. The provision of advice and guidance is an integral part of the fight against illegal work in the Czech Republic.
In May 2018 Ireland’s Department of Employment Affairs and Social Protection (DEASP) launched a campaign raising awareness of false self-employment and its impacts on workers and the Irish economy. The campaign consisted of advertisements on national/regional radio, advertising at bus shelters/train stations as well as digital/online advertising and some print media.
Contact person:
Frances Gaynor
Department of Employment Affairs and Social Protection
Email: Frances.Gaynor@welfare.ie
The programme focuses on awareness raising measures to be implemented in direct contact with employers and workers. The aim is to make employers reflect on why they are stretching the law, to highlight the effects on the work environment, and to prevent workers from accepting work under such conditions.
Hotel and restaurants, construction, transport (especially road freight transport), and the “green sector” (agriculture and forestry).
The Benelux countries have two working groups on ‘bogus construction’ and ‘benefit fraud’, which aim at improving the cross-border administrative cooperation within the countries concerned (and eventually beyond). As part of these working groups, pilot projects on cross-border data sharing and matching of relevant data have been set up to try to tackle cross-border fraud and error. The objectives of these pilot projects include assessing and testing the need for, relevance and feasibility of (automated) cross-border data sharing, matching and mining (number of cases of fraud and error detected), and identifying technical and legal issues and possible solutions.
Contact person:
Name: Yvonne Havenga
Job title: Policy advisor at the General Secretariat of the Benelux
Email address: Y.Havenga@Benelux.int
Name: Séverine Van Mieghem
Job title: Policy advisor at the General Secretariat of the Benelux
Email address: S.VanMieghem@Benelux.int
As part of the fight against undeclared work, France and Bulgaria have ratified a Bilateral Agreement for enhanced cooperation between their labour inspectorates. The aim is to combat fraud in the posting of workers, in particular, through joint and concerted inspections between the two countries.
Additional contact persons:
Anouk Lavaure
Project manager "Evolution of the Labour Inspectorate", French General Directorate of Labour, Ministry of Labour
Email: anouk.lavaure@travail.gouv.fr
Miroslava Angeulova
Director General, Labour Inspection General Directorate, Bulgarian General Labour Inspectorate
Email: miroslava.anguelova@gli.government.bg
Galia Kabadjova
Chief Inspector, International Labour Migration Director, Bulgarian General Labour Inspectorate
As part of the fight against undeclared work, France and Bulgaria have ratified a Bilateral Agreement for enhanced cooperation between their labour inspectorates. The aim is to combat fraud in the posting of workers, in particular, through joint and concerted inspections between the two countries.
Contact person:
Anouk Lavaure
Project manager "Evolution of the Labour Inspectorate", French General Directorate of Labour, Ministry of Labour
Email: anouk.lavaure@travail.gouv.fr
Galia Kabadjova
Chief Inspector, International Labour Migration Director, Bulgarian General Labour Inspectorate
Email: galya.kabadzhova@gli.government.bg
The Bilateral Cooperation Agreement with Lithuania to tackle undeclared work aims to strengthen bilateral cooperation between the labour inspectorates, involving joint inspections, sharing good practice, information exchange, and dissemination of information.
Four bilateral Memoranda of Understanding (MoUs) between the Dutch Ministry of Social Affairs and Employment and equivalent ministries in the Czech Republic, Portugal, Romania and Slovakia aim to improve and intensify cooperation to address undeclared work.
Four bilateral Memoranda of Understanding (MoUs) between the Dutch Ministry of Social Affairs and Employment and equivalent ministries in the Czech Republic, Portugal, Romania and Slovakia aim to improve and intensify cooperation to address undeclared work.
The Boligjob Plan aims to reduce undeclared work in the home repair and maintenance sector. This is done by encouraging tax office registration of transactions between individuals in private residences and businesses providing services.
In response to acute and persistent labour shortages in the health and care sector, this good practice introduces and evaluates a policy of exemption from job-seeking obligations for unemployed individuals undertaking relevant training or education. Established under the jurisdiction of the Belgian regional employment services (VDAB, Forem, Actiris, ADG), this exemption enables jobseekers to pursue full-time or part-time vocational training or academic studies without the requirement to actively seek work, while continuing to receive unemployment benefits.
The core objective is to strengthen the pipeline into critical care professions such as nursing, elderly care, and other health services by encouraging career transitions into these high-need sectors. The exemption targets training leading to occupations officially recognised as shortage professions. The practice is grounded in robust federal data analysis conducted by the National Employment Office (ONEM) and has demonstrated clear, measurable outcomes. Between 2021 and 2022, over 4,000 jobseekers who benefited from this exemption were employed in the health and care sector. On average, these individuals worked 40 days more annually compared to other jobseekers, indicating better employment integration and job sustainability.
Notably, an estimated 1.4% of all work performed in the care sector is carried out by individuals who exited the exemption measure within the past year, illustrating the systemic relevance of the initiative. These results are published in the Revue belge de sécurité sociale, vol. 66/1 and further substantiated through ONEM evaluation studies. The innovative nature of the initiative lies in its integrated, cross-level governance and its use of social security instruments as levers for proactive workforce development. Rather than creating a new system from scratch, the practice retools existing unemployment frameworks to deliver training outcomes in priority sectors. Moreover, it aligns diverse regional training ecosystems under a shared strategic objective, while preserving flexibility at the local level. The value of the measure was further confirmed during Belgium’s 2025 unemployment benefit reform, in which the exemption for training in the health and care sector was the only one fully maintained, underlining its proven effectiveness and long-term policy relevance.
Moreover, the practice is cost-effective: instead of additional subsidies or costly public programmes, it leverages existing unemployment schemes to incentivise skill acquisition in sectors with high societal value. Its decentralised, region-specific implementation ensures adaptability to local labour market needs, while maintaining national consistency through federal coordination.
Importantly, this initiative is sustainable both socially and economically. By promoting access to quality jobs in healthcare, it supports the inclusion of underrepresented groups; especially women, who represent nearly 80% of successful entrants into the care sector via this pathway. The initiative also addresses demographic challenges by replenishing a workforce that is ageing rapidly, with many care professions seeing over a third of their workers over 50.
Transferability potential is high. The mechanism can be replicated in other EU Member States with regionalised employment services or where targeted exemptions from conditionalities can encourage reskilling towards shortage sectors. It provides a model for how unemployment benefit systems can be mobilised to address systemic labour mismatches, without requiring fundamental legal overhaul.
Digitalisation plays a critical role in both monitoring and evaluation. Through the Dopflux system, a centralised administrative data infrastructure, ONEM can continuously track the socio-economic outcomes of exemption beneficiaries, including employment entry, job duration, and sectoral destination. The Dopflux data infrastructure itself has been highlighted as an international good practice by the International Social Security Association and has been frequently showcased in European peer learning forums as a model for integrated social data monitoring. This digital backbone allows for detailed, real-time insights into the effectiveness of the policy, and supports data-driven decision-making at both federal and regional levels.
In the face of growing healthcare demands and workforce scarcity, this practice stands out as an effective, inclusive and data-driven measure to close the labour gap in the care economy.
In 2009 the Bulgarian Industrial Capital Association (BICA) launched the initiative “Business to the rules”, developing tools to limit undeclared work.i An electronic platform calculates a Composite index "Business to the rules" (measuring the formal economy) and a sub-index "Employment to the rules” (measuring declared work). BICA also coordinates the annual National Centre Business to the rules awards, presented to institutions and media that contribute to the fight against and prevention of the informal economy and undeclared work. A White paper of Corporate Social Responsibility (CSR) practices and training programmes raises awareness about undeclared work.
The EU-funded CARE4CARE project (https://www.care4care.net) addresses labour and skills shortages in the health and care sector by focusing on a comprehensive and rights-based approach to improving the working conditions of care workers across six EU Member States: France, Germany, Italy, Poland, Spain, and Sweden. These countries represent diverse legal, economic, and social care models, making the project's findings highly relevant and scalable across Europe.
Care work is predominantly carried out by women and migrants, making it a key area to investigate labour market segregation, discrimination, and the impact of intersecting inequalities. The COVID-19 pandemic further exposed the vulnerabilities within the sector, including underfunding, precarious employment, lack of social protection, and widespread undeclared work.
CARE4CARE takes a comparative and multidisciplinary approach to:
Assess the legal, socio-economic, and psychosocial working conditions of care workers;
Design effective, evidence-based tools and policy recommendations to improve job quality;
Combat discrimination based on gender and nationality;
Empower care workers and their representatives in shaping policies that directly affect their working lives.
The project foresees the development of a range of tools and resources aimed at structural change in the care sector. Some of these have already been implemented, while others are currently under development. These include:
A web platform providing accessible, multilingual information for care workers about their rights and working conditions (https://app.care4care.net)
Development of training programmes for trade unions, employers' associations, and family carers to enhance social dialogue and advocacy capacities;
Establishment of a permanent observatory on care work to ensure continuous monitoring and data-driven policy guidance;
Delivery of a Policy Paper summarising key legislative and governance proposals aimed at systemic improvement in the sector.
The CARE4CARE Policy Paper, (https://www.care4care.net/wp-content/uploads/2025/04/Care4Care-Policy-Paper.pdf) launched in April 2025, identifies six priority areas critical to transforming the care sector:
Job Quality & Undervaluation - Strategies to recognise and reward care workers' skills and complex competences.
Health & Safety - Enforceable measures for workload, working time, and psychosocial risk prevention.
Live-in & Domestic Care - Advocacy for ILO Convention 189 ratification, better regulation of placement agencies and presumption of employment.
Labour Migration - Promotion of safe, legal pathways with portable social security rights and mobility-friendly residence permits.
Gender Equality - Closing gender pay and pension gaps and embedding equality principles across reforms.
Funding & Governance - Linking public subsidies to decent work and creating an EU-wide quality assurance framework.
This integrated approach, developed through collaborative research and refined in dialogue with stakeholders including DG EMPL, regional authorities, and social partners, offers a replicable model for other Member States. It contributes to the ELA's priority of addressing labour shortages in the care sector by not only increasing the sector's attractiveness but also ensuring fair and sustainable working conditions for one of Europe's most essential, yet undervalued, workforces.
By tackling the root causes of poor job quality and discrimination, CARE4CARE positions the care sector as a driver of inclusive growth and social cohesion, ready to meet future demographic and labour challenges in Europe.
Certification of employment, self-employment and quasi-subordinate contracts is a voluntary legal procedure whose main function is to reduce legal disputes regarding the classification of employment contracts. The compulsory procedure aims to set high safety standards in dangerous works (confined spaces and in spaces with risk of pollution) so that only qualified enterprises (and qualified employees) can operate.
Voluntary procedure: all sectors. Compulsory procedure: sectors in which services are performed within confined spaces or spaces with risk of pollution.
A “certified cash register” system is applicable in Slovenia since the 2 January 2016. Under this system all legal and natural persons that perform cash transactions (or cash equivalent transactions) and are obliged to keep books and records must use certified tax registers. The cash registers are connected to the central information system of the financial authority via the internet, so processed invoices are verified and saved in real time, enabling traceability and effective control over invoices, thus helping to reduce the grey economy.
In July 2015, seven criteria defining the independent activity were introduced into the Fiscal Code. This was followed by the introduction of a new taxation level for self-employed workers, which was announced in September 2015 and implemented in January 2016. The new level of taxation reduces the difference in the tax rates that apply to employees and the self-employed.
The checklist for labour inspectors to detect bogus self-employment was introduced in November 2019. The main goal is to guide labour inspectors in distinguishing dependent work from self-employment and to facilitate the identification of cases of abuses and bogus self-employment.
Title of the practice in original language:
Výkaz hodnotenia – závislá práca / podnikanie
‘Cherry letters’ were part of a nationwide preventative approach which alerted employees about the implications for their future pension payments if they did not accumulate a full annual pension entitlement, which would result if they did not declare, or under-declared their work.
INPS (the Italian National Institute for Social Security) has developed a Business Intelligence System, called SI.B.I.L.L.A., based on a data lake architecture that uses big data technologies to identify and combat social security fraud at the national level. The Business Intelligence System and its tools are continually evolving to enhance INPS’ anti-fraud efforts in response to new fraud patterns.
The primary tool developed within the SI.B.I.L.L.A. framework is the Employers’ Compliance Dashboard. This tool was designed to identify and forecast potentially fraudulent activities at a central level. Additionally, it allows INPS regional offices to perform independent intelligence operations that take into account the unique characteristics of their respective regions. Analyzing data and company relationships helps to identify risks of contribution evasion, to understand organizational aspects of fraud, and to map company networks. The added value lies in visualizing at a glance all the key information regarding a company's behaviour, its interactions with INPS and other public bodies (i.e. Revenue National Agency), as well as all other companies linked for any reason. INPS is gradually enhancing SI.B.I.L.L.A. by incorporating additional data, to identify potential fraud at both national and international levels.
A recent example of a practical application of the risk management platform involved PDA1 forms issued for workers posted from Italy to other Member States was integrated into the Business Intelligence System. The raw data from A1 forms provided by INPS in 2023 were analyzed, by cross-referencing the employer registration numbers of posting companies with primary data collected in the Employers’ Compliance Dashboard. This cross-analysis identified numerous risk situations. Fraud inspectors conducted analysis of the highest-risk cases and identified one employer for social security and labour inspection. This employer, a temporary work agency headquartered in Poland with a permanent establishment in Italy, had posted approximately 300 workers to Belgium in 2023.
These postings represented nearly 90% of its workforce. The fraud analysis revealed significant irregularities: the majority of the posted workers were not Italian citizens, and almost all of them had never worked in Italy before being hired by the company. What is particularly striking is that many of the foreign workers hired and posted abroad did not have a residence or domicile address in Italy and their Italian tax codes were issued precisely at the time of hiring and posting. In some cases, the tax code was even issued after the employment notification and after the application for the A1 document. INPS successfully extracted all information regarding workers posted to Belgium by the company over the past five years. INPS contacted ELA to seek support in setting up a concerted joint inspection (CJI) with Belgian social security and labour inspectors, in order to effectively address the issue from the host Member State's perspective and to ensure full compliance with EU regulations concerning the coordination of social security systems. An initial inspection was conducted in April 2025 at the Italian headquarters of the inspected company, identifying additional irregularities which are currently being addressed by Italian and Belgian inspectors (i.e. violation of salary standards and collective agreements, etc.). Further operations will follow and the results of the CJI will be available in the coming months. Meanwhile, INPS is working to implement the cross-analysis on a larger scale with the goal of formalizing this type of control.
Code of Practice for Determining Employment or Self-Employment Status of Individuals (Social Partnership Agreement)
Information material, handbook
The Career Development Guidance (COEPS) initiative, developed by IPERIA, provides personalised, structured, and sustainable career support for individuals working, or aspiring to work, in the personal and household services sector. Although this sector plays a crucial role in supporting families, the elderly, and people with disabilities, it remains largely undervalued. It is often characterised by low visibility, limited career development opportunities, and a lack of formal recognition for the skills and experience of its workforce.
To address these challenges, COEPS was created with three core objectives:
Individualised career support: Provide tailored guidance to help individuals identify their skills, define their career goals, and build a development pathway aligned with their aspirations and the realities of the home employment sector.
Promoting the personal and household sector: Increase awareness and attractiveness of professions in the home employment sector, which are essential to addressing key social challenges.
Strengthening professionalisation: Facilitate access to training, certification, and validation of prior learning (VPL), thereby enhancing the recognition of skills and career progression opportunities within the sector.
To ensure its services are accessible and inclusive, COEPS operates through both local and remote delivery channels. It adapts to the diverse needs of the beneficiary by offering a range of customised tools and services. These include professional skills assessments, language and digital literacy tests.
Since its launch, COEPS has demonstrated a significant impact in improving professional outcomes for workers in the sector:
More than 1,500 individuals have received personalised guidance over an 18 month period.
Over 300 participants have successfully obtained professional certifications following tailored support through the programme.
These results highlight the programme’s strong contribution to enhancing employability, skills recognition, and career advancement within the sector. Moreover, the COEPS model has demonstrated its adaptability and potential for replication, as it has already been integrated into various complementary projects, such as those aimed at facilitating the professional integration of migrant workers in the home employment sector.
The Action Plan for Tackling Social Fraud 2021 contains specific control actions to tackle undeclared work in the collaborative economy.i This includes two specific actions: (1) optimising the cooperation between the Social Inspectorates which include the Labour Inspectorate, the National Social Security Office (NSSO) and the National Institute for the Social Insurance of the Self-Employed (NISSE) and (2) undertaking at least 20 joint labour investigations in the collaborative economy sector.
Title of the practice in original language:
Onderzoeken deeleconomie (deelplatformen)
The Action Plan for Tackling Social Fraud 2021 contains specific control actions to tackle undeclared work in the collaborative economy.
This includes two specific actions:
(1) optimising the cooperation between the Social Inspectorates which include the Labour Inspectorate, the National Social Security Office (NSSO) and the National Institute for the Social Insurance of the Self-Employed (NISSE) and
(2) undertaking at least 20 joint labour investigations in the collaborative economy sector.
Title of the practice in the original language:
Onderzoeken deeleconomie (deelplatformen)
Nationwide collaboration agreements between the Norwegian Tax Administration (NTA) and major public procurers and private entrepreneurs are central to Norway’s strategy against labour market crime.
The NTA currently holds 31 formal agreements with key public entities and private construction firms. Together, these partners engage over 20,000 companies and more than 200,000 workers in high-risk sectors. The agreements formalize cooperation and information sharing, fostering a market-wide culture of compliance.
This approach represents a strategic upstream intervention: by engaging the most influential actors, the NTA promotes lawful and sustainable practices across the wider ecosystem. Enhanced information sharing enables procurers to choose compliant contractors and terminate relationships with those who violate legal standards.
Key objectives of the collaboration agreements:
Promote compliance: Ensure fair treatment of workers through dialogue and transparency with major stakeholders in high-risk sectors.
Target enforcement: Direct efforts toward high-risk sectors and actors through shared risk assessments.
Strengthen controls: Enable secure, timely exchange of operational data between the NTA and partners.
Build capacity: Improve institutional competence through joint training and resource sharing.Enhance audits and collections: Conduct risk-based audits and ensure effective recovery of dues.
These objectives are implemented through formal agreements, structured cooperation mechanisms, and digital platforms that facilitate joint inspections and continuous dialogue.
The construction sector in Catalonia faces the challenge of attracting and retaining qualified workers, as well as improving its reputation among the public. To tackle this challenge, the Catalan Construction Confederation (CCC) launched a communication plan with two main goals: to highlight the benefits and opportunities of working in the construction industry for young people and job seekers and to showcase the CSR practices of the sector for public authorities, construction companies, and society at large. The plan includes various communication tools, such as informative websites and social media channels.
Competence Supply Management is an assessment and training measure that raises the levels of skills and competence amongst labour inspectorate staff so that they can more effectively tackle undeclared work.
Competency assessment and management tool focusing on skilled blue collar workers to assess their skills levels before their arrival in another country. The tool is AI-based and currently most in use by large-scale employers in the construction sector allowing them to assess the quality of manpower provided by sub-contractors as well as temporary agencies. From an employer perspective, this tool helps to identify qualified employees and therefore reduces friction and costs in the hiring process.
The GEIU investigates specific organisations, and people within organisations, for suspected undeclared economic activity. The unit produces compliance reports on specific actors at the request of other authorities.
Grey Economy Information Unit (GEIU) activities [Act 1207/2010 and marginally 1208/2010]
The Maltese Department for Industrial and Employment Relations (DIER) has established a task force aiming at comprehensively investigating compliance in the field of road transport through Comprehensive RoadSide Inspections. The task force was set up by DIER and the Maltese Police Force, JobsPlus (Malta’s Public Employment Service) and Transport Malta (authority responsible for the transport sector in Malta). The task force carries out random road-site inspections on commercial vehicles, to detect violations of the conditions of employment in accordance with national law, undeclared employment, illegal overstaying of workers on the Maltese Islands. These RoadSide Inspections also have an awareness-raising component: DIER provides each person found in the vehicles with a booklet about employment conditions in Malta. This is based on the DIER’s conviction that regulation enforcement and awareness-raising go hand in hand, as the latter will improve the compliance with the rules.
The congruity indexes are a tool meant to tackle undeclared work in construction, and to fight contractual dumping in construction sites, by assessing if the declared labour costs are congruous when compared with the type and size of works. The congruity indexes complement the Single Document of Contribution Regularity, also called ‘DURC online’ (Documento Unico di Regolarità Contributiva), a document that certifies the regularity in payment of social security contributions for the declared workforce towards the social security institutions the National Social Security Institute (Istituto Nazionale Previdenza Sociale – INPS) and the National Institute for Insurance against Accidents at Work (Istituto Nazionale per l’Assicurazione contro gli Infortuni sul Lavoro) and, for construction companies, towards the sectoral paritarian Costruction Funds (Casse Edili/Edilcasse), which provide holiday pay and other benefits to construction workers.
Each year, EURES Croatia organises, in collaboration with EURES Austria, a series of events directed to Croatian summer seasonal workers interested to work in the HORECA sector in Austria during the winter period. These events include an annual job fair event in October and on-site recruitment events in November. During these events, which take place in Croatia, Austrian EURES advisors and employers can meet Croatian candidates.
The Construction Industry Register Ireland (CIRI) is a new statutory register, making it a legal requirement for all providers of building works to be registered. When established, CIRI will be an online register of competent builders, contractors, specialist sub-contractors and tradespersons. The register will be recognised as the primary online resource used by consumers in the public and private procurement of building provider works.
Consultations via Facebook Messenger was introduced by the State Labour Inspectorate in order to introduce more forms of consultation with employers, employees and their representatives, and to improve the availability of consultations on issues concerning occupational health and safety and declared work.
Control Assist is a service offered to companies in the transport sector by the private company Move Expert, to assist the drivers in case of cross-border controls by national authorities. A multilingual team is available to listen to drivers’ concern, carry out research on the applicable law, act as an intermediary with national authorities and report back to drivers to help them comply with the request and avoid fines.
In October 2020 Italy and France signed a Cooperation Agreement on transnational posting of workers and prevention of undeclared work (UDW), replacing the previous Agreement signed in 2011. It reinforces bilateral relations between the two national Labour Inspectorates and creates a framework for carrying out joint activities.
Title of the practice in original language: Accordo di cooperazione con la Francia sul distacco transnazionale
Contacs:
Interregional Labour Inspectorate of Milan
Email: IIL.Milano@ispettorato.gov.it
Territorial Labour Inspectorate of Turin
In October 2020 Italy and France signed a Cooperation Agreement on transnational posting of workers and prevention of undeclared work (UDW), replacing the previous Agreement signed in 2011. It reinforces bilateral relations between the two national Labour Inspectorates and creates a framework for carrying out joint activities.
In October 2020 Italy and France signed a Cooperation Agreement on transnational posting of workers and prevention of undeclared work (UDW), replacing the previous Agreement signed in 2011. It reinforces bilateral relations between the two national Labour Inspectorates and creates a framework for carrying out joint activities.
Title of the practice in original language:
Accordo di cooperazione con la Francia sul distacco transnazionale
Contact:
Interregional Labour Inspectorate of Milan
Email: IIL.Milano@ispettorato.gov.it
Territorial Labour Inspectorate of Turin
Email: ITL.Torino@ispettorato.gov.it
‘Cooperation Agreements’ have been set up to strengthen cooperation with other Member States in order to tackle letterbox companies (LBCs)i and prevent the abuse of posted workers.
Title of the practice in original language:
Acuerdos de cooperación internacional contra el fraude, las ‘empresas buzón’ y el trabajo no declarado
Enforcement authorities have developed cooperation and information sharing on employment issues in the air transport sector (particularly concerning air crew). This provides guidelines and helps clarify which rules apply to better identify cases of undeclared work.
The cooperation in seasonal employment between Slovakia and the Netherlands, launched in 2018, aims at filling the seasonal vacancies in the agricultural sector in the Netherlands with jobseekers from Slovakia. The vacancies received by EURES Netherlands are checked and selected before being sent to EURES Slovakia. Besides publishing the vacancies, EURES Slovakia also provides assistance to the jobseekers in the preparation of their job application..
Cross-border cooperation between Belgian and Dutch enforcement authorities optimisesthe detection of fraudulent employment agencies which develop cross-border activities. Closer cooperation and joint inspections help to tackle phenomena such as social dumping, sham constructions, benefit fraud, and fraudulent temporary employment agencies.
Cross-border cooperation between Belgian and Dutch enforcement authorities optimises the detection of fraudulent employment agencies which develop cross-border activities. Closer cooperation and joint inspections help to tackle phenomena such as social dumping, sham constructions, benefit fraud, and fraudulent temporary employment agencies.
The Osiris Platform is a tool designed to foster collaboration among Belgian institutions and administration. Its primary objectives include the effective implementation of the dialogue and conciliation procedure and the establishment of structural cooperation with Member States.
The platform is modelled on the existing dialogue and conciliation procedure at the European level, enabling the monitoring and conciliation procedure through quantitative data, offering a comprehensive overview of cases handled by institutions, promoting structural cooperation with foreign authorities, extracting statistical data and facilitating reporting to political authorities. Thus, the tool prevents the risks of social fraud and errors in cross-border situations by providing evidence-based data. The procedure made it possible to provide the European Commission with relevant information on the issue of social dumping in the EU and has demonstrated efficiency in fighting and preventing cross-border social security fraud.
Social security institutions exist to support citizens in times of hardship. They share a clear responsibility to ensure that social benefit resources are properly directed to those truly entitled, by preventing fraud and minimizing errors.
However, the exchange of bulk data between European social security institutions—essential for detecting fraud based on risk scenarios—remains limited outside the pensions sector, where it mainly covers life certificates and pension amounts.
The data exchange agreement between INPS and France Travail, signed on 15 May 2025 during an international cooperation event organized by ELA and INPS in Rome, is a strong response to this gap and is now proposed as a good practice.
Experience shows that without effective control mechanisms, social security systems cannot operate efficiently or fairly. This is equally true for cross-border benefits, where tackling fraud and errors is vital to ensuring fair labour mobility within the EU.
Large-scale controls, however, require tools that are not yet available at EU level. The Electronic Exchange of Social Security Information (EESSI) system is not designed for bulk data exchange, making bilateral agreements necessary.
The INPS–France Travail agreement offers a concrete response to this gap. Developed through close cooperation since January 2024 - including two ELA-funded study visits - the agreement enables secure exchange of high risk cases between institutions on the basis of risk scenarios in unemployment benefits.
Its legal basis lies in Article 76 of Regulation (EC) No. 883/2004 and Decision H5/2010 of the Administrative Commission, both of which support international cooperation for fraud prevention and control. Presented to the Administrative Commission in March, the initiative received strong backing from several Member States.
Supported by strict data security procedures, the agreement fully complies with EU and national data protection rules, including the GDPR. It stands as a model for other social security institutions and may inspire the European Commission to promote an EU-wide solution.
Changes were introduced into Lithuania’s labour inspectorate’s inspection system in 2013. Data mining is used to obtain data on business entities, which are then analysed as part of a risk assessment system and used to identify companies where potential violations of occupational safety and health (OSH) and under-declared work may be occurring.
Title of the practice in original language:
Lietuvos Respublikos valstybinės darbo inspekcijos ūkio subjektų darbuotojų saugos ir sveikatos ir nelegalaus darbo rizikingumo vertinimas
The practice offers low-threshold, free and anonymous labour law counselling and training for refugees arriving from Ukraine by the project’s staff and qualified volunteers. The project staff launched Information campaigns in collaboration with partner organisations and influencers to raise workers’ awareness about their rights and about how to access available support through various social media channels (e.g. Telegram, YouTube).
The Declaration of Works (DoW) and Checkin@Work (C@W) are electronic registers or databases that monitor the chain of (sub)contractors in the construction sector (and also in other sectors) in Belgium in order to combat undeclared work within the chain of (sub)contractors. The sectors covered by the two measures are considered to be at a higher risk of engaging in undeclared work.
Encompassing all workers and contractors (domestic and foreign), these systems facilitate the declaration of employment of workers and contractors on construction sites as well as record the daily presence of all workers and contractors on site. The Declaration of Works helps authorities to ensure that Checkin@Work is being carried out properly and that the relevant authorities are provided with information on all workers active on the Belgian territory.
The Portuguese Social Security Institute has developed the Determination of Legislation Applicable (DLA) application to simplify and reduce the length of the procedure to issue the portable document A1 (PDA1) to posted workers in EU countries, EEA countries, Switzerland and the United Kingdom. The DLA application benefits the social security institutions, employers and selfemployed by making the process simpler, faster and more cost-effective, but also inspecting authorities by ensuring a better application of the legislation and prevent errors and frauds with a set of authentication features including a PDA1 validation tool.
The online portal, “Dienstleistungskompass.eu”, serves as a comprehensive guide for Bavarian and German companies that provide cross-border services within the European Union. It aims to simplify the process of understanding and complying with the regulations associated with the Posting of Workers Directive (Directive 96/71/EC). The portal provides clear information about the regulations for posting of workers and for providing cross-border services in 18 different EU countries. It breaks down complex legal provisions into simple language, making them accessible to all companies and stakeholders. The portal is hosted by the Bavarian Foreign Trade Center “Außenwirtschaftszentrum Bayern (BIHK Service GmbH)” which is a joint initiative of the Chambers of Industry and Commerce and the Chambers of Trade and Crafts in Bavaria.
The portal provides comprehensive information on the legal basis for posting of workers and the provision of cross-border services, such as the A1 form and income tax regulations, as well as general information on VAT regulations concerning cross-border services. It covers key topics for each of the 19 countries (AT, BE, HR, CZ, DK, HU, IT, FR, LU, NL, NO, PL, SK, Sl, ES, SE, CH, RO and UK), including reporting requirements, and notification of posting, trade law, construction and assembly, freight and passenger transport, labour law, occupational safety, invoicing, and VAT. Therefore, the portal addresses not only employee postings but also the entire range of subjects a company must consider when conducting business internationally. Additionally, the portal offers contact information for regional experts at the chambers for detailed advice and inquiries. Furthermore, the portal provides information about relevant events.
The inGo platform is created as a digital solution for employment verification and wage compliance, particularly for cross-border construction workers. It employs digital wallet apps, verifiable credentials, and decentralized identifiers (DIDs) to ensure legal employment and minimum wage compliance. The platform enhances security, efficiency, and user-friendliness by allowing workers to carry their documents digitally within their own secure wallet. The inGo platform is used by companies to verify the legal employment and wage compliance of workers before they enter construction sites, and it is also utilized during inspections to ensure that all documentation is complete and up-to-date.
The inGo platform is created as a digital solution for employment verification and wage compliance, particularly for cross-border construction workers. It employs digital wallet apps, verifiable credentials, and decentralized identifiers (DIDs) to ensure legal employment and minimum wage compliance. The platform enhances security, efficiency, and user-friendliness by allowing workers to carry their documents digitally within their own secure wallet. The inGo platform is used by companies to verify the legal employment and wage compliance of workers before they enter construction sites, and it is also utilized during inspections to ensure that all documentation is complete and up-to-date.
CONFEBUS, the main employers’ organization representing bus and coach companies in Spain, initiated a comprehensive practice to inform and clarify the new rules for the posting of road transport drivers as per EU Directive 2020/10571. This practice was crucial due to the complex nature of the new rules and their significant impact on Spanish bus and coach operators. The initiative involved several key activities like:
Disseminating information about the new rules through emails and newsletters;
Preparing explanatory materials and presentations;
Participating in workshops and expert groups to gain a thorough understanding of the rules and provide accurate information to members;
Providing continuous support and clarification to members through consultations and updates.
Dom&Care Value is an innovative economic simulation tool developed to address the pressing challenges of undeclared work, labour shortages, and the undervaluation of indirect care in Europe’s domestic & home care sector. It provides policymakers with concrete, data-driven insights into the socio-economic return on investment of solvency mechanisms—specifically, subsidies that incentivize the formal employment of domestic workers.
In the context of rapid demographic aging and rising demand for long-term care, the tool enables governments to build sustainable, inclusive policies by estimating the full economic impact of supporting declared work in domestic and home care services. These services—such as cleaning, cooking, and shopping—are often wrongly considered non-essential. In reality, they are fundamental to the autonomy and well-being of older adults, people with disabilities, and families.
The simulator tackles multiple challenges:
High levels of undeclared work in the indirect care sector, leading to loss of social protection for workers and significant tax shortfalls.
Persistent gender inequalities, as women disproportionately perform unpaid or informal care.
Severe labour and skills shortages, especially in the care sector, compounded by informal job structures and limited professional recognition.
The Dom&Care Value simulator is an interactive, web-based tool that integrates reference data collected by the EFFE LAB to estimate the real costs and socio-economic returns of formal employment in the domestic care sector. It remains flexible: users can refine simulations with their own local data or explore the impact of changing variables—such as average wages, subsidy levels or rates of undeclared work—and immediately visualize the fiscal and social outcomes through automated calculations and infographics.
Dom&Care Value helps policy stakeholders:
Estimate demand for indirect care services based on national and local data (https://www.effe-homecare.eu/en/effe-lab/interactive-mapping/).
Simulate various policy scenarios, adjusting key variables such as subsidy levels, tax rates, and windfall effects.
Calculate the socio-fiscal balance, identifying whether subsidies generate a net benefit for public finances (a ratio >1 indicates that each euro invested brings more than one euro back in tax and social returns).
Visualize outcomes clearly through infographics, enabling cross-country comparisons and transparent policy communication.
In France, for example, the simulator shows that for every €1 of public investment, €1.11 is returned to public finances, proving that funding indirect care is not a cost but a positive, sustainable investment.
Benefits of the tool include:
Promoting formal employment and improving working conditions for domestic care workers.
Reducing undeclared work, thus enhancing tax collection and social security contributions.
Creating sustainable jobs, especially for vulnerable populations like women and migrants.
Enabling professionalization, offering access to training and long-term career development.
Alleviating institutional care pressure by supporting aging at home.
Enhancing gender equality and work-life balance, particularly for informal caregivers.
The simulator is more than a financial calculator—it is a strategic instrument that helps governments justify investment in social infrastructure, fight informality, and improve lives. Dom&Care Value supports a triple impact: economic viability, social fairness, and human dignity. By formalizing indirect care, countries can better prepare for future demographic shifts while reinforcing the resilience of their welfare systems.
This good practice directly supports ELA’s 2025 priorities, particularly:
Combating undeclared work by making formal employment more attractive.
Addressing labour and skills shortages in the care sector by building a professional and sustainable workforce.
Improving coordination of social contributions through increased formalization and traceability.
In short, Dom&Care Value provides a scalable, evidence-based model that empowers Member States to transform undeclared care into a professionalized, recognized, and economically productive work.
Through this project a solution has been designed and is currently under deployment for allowing authorities to access in “one click”, directly and in real time, all relevant information required under the different pieces of social legislation applicable to road transport.
The Act on Combating Spurious Labour Contracts (WAS), introduced in the Netherlands in 2015 to combat fraudulent labour contracts that aim to evade legal minimum standards on wage levels and/or standards in terms and conditions on payments in collective agreements.
A shortage of qualified nursing staff is already evident throughout Austria. Due to demographic changes and a decline in family care options, it is expected that demand for nursing staff will continue to increase in the coming years. To address this, qualified nursing staff from other countries will be permitted to immigrate to Austria permanently via the Red-White-Red Card scheme, which grants residence and work permits.
Since 2019, qualified nursing staff have been on the list of shortage occupations and can obtain a Red-White-Red Card as a 'skilled worker in a shortage occupation', provided they have an Austrian employer and meet all the requirements, such as achieving the minimum number of points in the points system. However, as healthcare professions are regulated in Austria, the admission process is more complex than that for other professional groups. Applications for a Red-White-Red Card can be submitted once qualifications acquired abroad have been formally recognised (nostrification) and a professional licence has been obtained in Austria.
In 2022, the federal government introduced changes to make it easier for nursing staff to obtain a Red-White-Red Card. Applications can now be submitted during the nostrification process, and the nostrification certificate is accepted as proof of professional qualification (regardless of any additional measures that still need to be completed). Typically, a Red-White-Red Card is initially issued for the lower-level nursing profession in which nursing staff are already permitted to work for a limited period of two years during the nostrification procedure in accordance with the professional regulations (Health and Nursing Care Act, GuKG). After completing the nostrification process, it is possible to switch to the desired nursing profession without changing the RWR Card.
The same applies to nursing staff from third countries who come to Austria for further training. The approval for further training issued by the provincial governor confirms that the applicant has the relevant nursing training and is proof of qualification and thus the basis for the Red-White-Red Card.
The measures taken make it easier for nursing staff to be admitted to employment.
The significant increase in the number of Red-White-Red Cards issued shows that the measure is working. While the Public Employment Service issued just 315 positive assessments for Red-White-Red Cards for care workers in 2022, this figure had risen to 1,228 by 2024.
In 2023 and 2024, the facilitations for the RWR Card were also expanded to other healthcare professions, e.g. doctors, surgical assistants and radiographers.
Institutions responsible for family benefits in the Slovak Republic continuously assess their activities and undertake measures to facilitate the exchange of comprehensive information with partner institutions from other Member States. This was achieved through the RINA application, aiming to minimize delays. However, challenges arise due to insufficient data and communication from some of these partner institutions.
To address these issues, a new national application has been operational since January of this year, replacing the RINA application. This new system significantly enhances the quality, efficiency, and speed of information exchange regarding family benefits managed by the Slovak Republic.
Within the framework of the national application, some shortcomings of RINA were eliminated and, based on experience with RINA, new tools were introduced to streamline activities, control and evaluate employee work.
By means of the data exchange mechanism introduced between Slovakia and Czechia, the Slovak Social Insurance Agency abolished the requirement of an annual life certificate from pensioners residing in Czechia.
In a Joint Employment contract an employee works for two or more employers in the farming industry as part of a single employment relationship. This allows increased flexibility for employers and the equivalent of full-time contracts for employees, in a sector which is mainly based on seasonal and on-demand work.
Contact person:
Veli-Matti Rekola, Managing Director, Rural Employers’ Association MTA
Email: veli-matti.rekola@tyonantajat.fi
The Regional Labour Office in Białystok organised two online seminars to increase awareness on employment rights and seasonal work conditions in the Netherlands. The first one was an online training organised for Polish EURES advisors and the second one for jobseekers and workers interested in seasonal work opportunities in the Netherlands.
The Employment Status National Standard Order (Subsidiary Legislation 452.108) is a Maltese regulation designed to clarify the distinction between employment and self-employment, aiming to prevent the misclassification of workers and ensure appropriate employment rights and protection. This legislation was introduced to address situations where individuals are engaged as self-employed contractors but, in practice, function as employees. Such misclassification can lead to the denial of employment benefits and protections. The Order establishes criteria to determine when a person should be considered an employee rather than self-employed.
Key Criteria for Employment Status
The legislation outlines specific conditions under which an individual is presumed to be an employee. These are that the person:
a) depends on one single person for whom the service is provided for at least 75% of his income over a period of one year;
b) depends on the person for whom the service is provided to determine what work is to be done and where and how the assigned work is to be carried out;
c) performs the work using equipment, tools or materials provided by the person for whom the service is provided;
d) is subject to a working time schedule or minimum work periods established by the person for whom the service is provided;
e) cannot sub-contract his/her work to other individuals to substitute himself/herself when carrying out work;
f) is integrated in the structure of the production process, the work organisation or the company’s or other organization’s hierarchy;
g) the person’s activity is a core element in the organization and pursuit of the objectives of the person for whom the service is provided; and
h) carries out similar tasks to existing employees, or, in the case when work is outsourced, he/she performs tasks similar to those formerly undertaken by employees.
If at least 5 out of 8 criteria are met, the individual is presumed to be an employee. However, a person may request the Director for an exemption from being classified as an employee before starting the employment relationship if there are special reasons (e.g. short-term work). By clearly defining employment status, the legislation ensures that individuals performing work under conditions typical of employment are recognized as employees. This recognition entitles workers to:
Wages equal to a comparable employee, or
The same pay as previously received on a self-employed basis (if no comparison available).
Standard employment conditions also apply.
Employers found misclassifying employees as self-employed may face legal consequences or a criminal nature, punishable by a fine of at least €1,000 per affected employee. The full text of the Employment Status National Standard Order is available on: https://legislation.mt/eli/sl/452.108/eng/pdf
The Enterprise vouchers are purchased by employers in the agricultural sector which can then be used to pay for seasonal and occasional workers. This scheme entitles the unemployed and pensioners to work up to 90 days per calendar year, performing various jobs in the agricultural sector.
Employers are required to register their employees in the electronic Employment Register before the employee starts work. The Register contains up-to-date data on employment in one place. It creates efficiencies for the public sector stakeholders which use the data as well as making it easier for employers, who can input and track their details in one single registration system.
EUREStv offers an unique insight into the European labour market, opportunities, and challenges for jobseekers and employers. The platform features various episodes, such as Season 2 Episode 3 which focuses on European labour mobility. It explores seasonal job opportunities in different sectors, taking viewers to a Holiday Resort in the Netherlands, a strawberry farm and a Husky Safari in Finland. The episode also features guests in the studio, including Herbert van Oord from HISWA-RECRON (trade association for watersports and recreation in The Netherlands), Jordy Kamerling from EURES The Netherlands, and Daniel Bellon from EURES Spain. Since COVID-19, EUREStv has been exploring new ways to improve the connection with European citizens and engage in a digital way. The project was implemented by UWV EURES in the Netherlands in cooperation with various EURES colleagues, Member States, employers, social partners and jobseekers, while this episode in particular was realised together with TE-Live, which is Finnish public employment service that produces live broadcasts online. This initiative highlights the benefits of using EURES services and provides valuable insights and tips on working abroad. EUREStv continues to be an excellent way to engage with European citizens and promote fair labour mobility across the EU.
The AOK Rheinland/Hamburg has been committed to improved access and smooth processes as well as cost regulation in Europe-wide and cross-border healthcare for years. AOK Rheinland/Hamburg has developed an IT-supported application EuropaPortal so that healthcare providers abroad can receive authorisation for cross-border treatments and a cost coverage guarantee directly. After a test period, the billing for treatment is successively carried out electronically (via eBilling, a billing standard developed in the EU-funded TEN4Health project in 2009 with additional data fields for greater transparency compared to supranational and international health insurance law). The portal is currently used for:
1) unplanned health care situations across Europe
2) cross-border healthcare between Germany and the Netherlands (planned specialist medical care)
1) For unplanned health care situations across Europe, AOK Rheinland/Hamburg has concluded contracts with clinics and medical centres in various tourist regions, including Austria, Poland, Portugal and Spain. Customers can receive urgently necessary medical care in other European countries by presenting their national health insurance card (eGK). By inserting the information on the card into the portal, the information will be collated with the information in the database to check the current insurance status. Therefore, the EuropaPortal allows for direct authorisation for treatment and a cost coverage guarantee. This service is available to customers of several AOKs: AOK Bremen/Bremerhaven, AOK Niedersachsen, AOK Nordost (Berlin, Brandenburg, Mecklenburg-Vorpommern), AOK NORDWEST (Schleswig-Holstein, Westfalen-Lippe), AOK Rheinland-Pfalz/Saarland, AOK Rheinland/Hamburg, and AOK Sachsen-Anhalt, covering a total of 12 million potential customers. AOK Rheinland/Hamburg is the main contact point for the contractual partners on both sides and functions as the accounting centre between the health care providers and the insurance companies. The providers will be reimbursed by AOK Rheinland/Hamburg and AOK Rheinland/Hamburg will be reimbursed by the other health insurance companies in the process.
2) For planned specialist medical cross border care between Germany and the Netherlands, we cooperate with our long-term cooperation partner insurance company CZ in the Netherlands. We mutually use the health care infrastructure and the contracts the partner insurance company has with the health care providers. This is based on our cooperation with the Dutch insurance company CZ. Entitled policy holders from Germany and from the Netherlands are given a special card (eGCi) they need to show the caregiver. When the healthcare provider inserts the information on the card into the portal, the health insurance database will be approached to make sure that a) the patient is still insured via AOK Rheinland/Hamburg and b) the patient is entitled within the framework of eGCi. Billing is processed between the health care provider and the national health insurance company. The health insurance providers settle their reimbursements among themselves at a later stage. Transparency in a short time is essential so that within two months the costs are balanced between the health insurance companies based of the mentioned eBilling standard (and not in more than two years, as is usually the case).
To evaluate its communication efforts to the general public and employers specifically, SLI monitors both the effects of their consulting activities and the impact of their communication actions through a number of evaluation activities.
The Labour Code now permits authorities responsible for combating undeclared work to exchange information on the persons involved (employers and employees). It also authorises the transmission of information to the competent authorities within foreign countries.
EwiExpert is a platform provided by EWICENTER LLC that offers free access to expert knowledge on road transport legislation and the Mobility Package. The platform includes webinars, guidebooks, expert articles, and a YouTube channel, aiming to educate transport operators, drivers, and accountants. EwiExpert has free of charge access available at:
Webpage https://ewiexpert.pl/
YouTube channel: https://www.youtube.com/@ewicenterpl
LinkedIn: https://www.linkedin.com/company/ewicenterpl/?originalSubdom ain=pl
Expert sessions are organised by EURES advisors to (mostly newly employed) cross-border workers or people who plan to become cross-border workers. During these sessions, experts from the competent authorities provide advice on the personal situation of workers regarding taxation, social security, labour law (in particular employment contracts), pension system, living and working conditions, and other matters to be taken into account when employed on the other side of the border.
This digital solution has been designed to enable worldwide employers to assess risk associated to business travel in real-time and comply with administrative requirements in the fields of Posted Workers, Social Security, Immigration, Tax, Remote working compliance and Travel Security Management.
OAISIS is a data warehouse, which aims to enable social inspection services to conduct objective-oriented inspections and perform analyses on data from different social security sectors with the overall objective of detecting and analysing cases of fraud. It was set up in 2001 in the framework of a common anti-fraud project implemented by federal government ministries and national offices in Belgium. It has since then been further expanded to include new datasets and to link to other databases, covering employers and workers in Belgium, posted workers, tax records, land and audit records, etc. It has become the focus of big-data modelling projects, which have aimed to automate the tackling of social security fraud in order to serve as a mechanism against undeclared work. The stored data is supplied through the information channels of the Crossroads Bank for Social Security (Kruispuntbank van de Sociale Zekerheid, KSZ), a public body which elaborates the e-government strategy within the Belgian social sector and co-ordinates the implementation of the e-government projects in that sector.
The Fair European Labour Mobility (FELM) Counselling Consortium established advisory centres for posted workers within trade unions in sending (i.e. Hungary, Poland, Romania and Slovenia) and in receiving countries (i.e. Austria and Germany). The advisors provide individual assistance in the area of workers' rights. The FELM counselling centres work closely together with the Fair Mobility (Faire Mobilität) counselling network of the German Trade Union Confederation.
Faire Arbeit was launched to improve the availability and access to information on employment rights for short-term migrant (posted) workers from sending countries on the border with Austria. The initiative has an emphasis on Slovenian and Croatian workers posted in Austria. Since 2017, Faire Arbeit has opened a physical office in Austria, (in Styria), for workers to visit in-person, worked at the Austrian-Slovenian border to provide information to workers on their rights, inspected multiple construction sites and assisted exploited workers in attaining approximately EUR 1 million in reparations.
The SNCU’s primary purposes are to raise awareness about the Collective Labour Agreement for Agency Workers to all relevant stakeholders in the sector, and to monitor compliance through inspections.
Fragomen has developed the Fragomen Wallet, a digital wallet that can accept and share a myriad of Verifiable Credentials (VCs), including social security (A1 certificate) VCs. A Verifiable Credential is a fraud-proof collection of data attributes, which are cryptographically signed. Sharing of the VC is instantiated by the Issuer generating a QR code that is scanned by the holder, which creates the encrypted channel between the relying party and the holder’s wallet. The Fragomen Wallet is based on the EU Single Digital Gateway Regulation and aligns with the European Social Security Pass (ESSPASS) initiative of the European Commission.
The Fragomen Wallet aims to improve compliance with EU objectives while facilitating legitimate business and free movement of workers. It creates a consistent framework to accommodate diversity in Member State approaches and enhances fair labour mobility across the EU.
GigLab Sweden is a policy initiative advocating sustainable growth for Sweden’s gig economy. Through research, user involvement and data collection, GigLab builds prototype and pilot solutions aiming to make it easier for gig workers (those undertaking shorter work assignments, so-called ‘gigs’, as opposed to traditional jobs) to report work, pay taxes and ultimately ensuring job security for gig workers alongside ownership of their own data.
In 2019 the Spanish Labour and Social Security Inspectorate prepared a guide aiming to unify labour inspections in the collaborative economy sector. Previous inspections of digital platform companies served as the basis for the preparation of the guide. A biannual training course on collaborative platforms complements the guide.
Title of the practice in original language:
Guía de actuación en actividades realizadas a través de plataformas de internet.
The HEMG was established was a discussion forum pooling a variety of social partners in order help reduce the level of undeclared work in Ireland.
It covers all sectors, particularly those susceptible to undeclared (including BSE) work.
The household service vouchers are used by households to pay for personal and household services (i.e. childcare, gardening, cleaning etc.). This scheme aims to curb undeclared work, improve the social protection of workers in the sector and to increase employment opportunities.
The Ministry of Infrastructure launched a series of information activities to further disseminate the messages of the ELA information campaign on road transport in Slovenia, and thus increase the coverage of the campaign, in particular when it comes to raise awareness of new rules in the sector for professional drivers and transport companies.
"I work legally!" was a three-year nationwide information campaign aimed at raising awareness about labour rights and labour law. The campaign was targeted at all employers and employees, with particular emphasis on workers from Ukraine.
The "ID CARDS for Decent Work in the Construction Industry” is a project implemented by the General Federation of Trade Unions FAMILIA in partnership with the Romanian Federation of Employers of Construction Companies and the Norwegian United Federation of Trade Unions (Fellesforbundet). The project proposes the creation of an ID Card for construction workers that would help control access and identify employees on construction sites, facilitate registration of training and work experience, and provide information related to workers' income and contributions to the public budget. Such card would contribute to the development of a modern, universal, and nondiscriminatory system to combat undeclared work and unfair competition in Romania's construction sector. Funded by the Norwegian Government under the “Social Dialogue-Decent Work” programme, the project entailed several actions including research, training about the Decent Work Agenda and the development and presentation (based on consultation sessions) of a public policy proposal related to the implementation of the ID Card for construction workers in Romania.
As part of a project which began in 2021 targeting mobile and migrant workers in the agricultural/horticultural sector, the social partners carried out several activities to raise awareness among employers and employment agencies concerning the specific living and employment conditions of mobile and migrant workers in this sector. The social partners included Greenhouse Horticulture Netherlands, the Netherlands Agricultural and Horticultural Association (employer organisation) LTO, and the Netherlands Trade Union Confederation FNV united with Stigas, the Knowledge Institute in the area of OSH in agriculture, and the Institute for Sustainable Employment for Temporary workers (Doorzaam).
Joint inspections in Polish companies contribute to improving cross-border cooperation between Polish and Dutch authorities. The aim is to prevent exploitation, by Polish companies, of Polish workers posted to work in the agricultural and transport sectors in the Netherlands.
Title of the practice in original language:
Poprawa współpracy administracyjnej poprzez skoordynowane działania transgraniczne
All individuals working on shared construction sites must have an individual Tax Number that has been entered in the Public Register of tax numbers (Tax Number Register). They must also carry a name tag with the tax number printed on it.
The Regional Labour Office in Rzeszów, together with labour inspectors from the Podkarpackie Region, advisers from the voluntary labour corps and regional police officers organised an information campaign on workers' rights and working conditions for seasonal workers at Jasionka airport. This initiative was part of the wider information campaign ‘Rights for All Seasons’, launched by the European Labour Authority (ELA). On 20 October 2021, for one day, the organisers set up an information stand at Jasionka airport to provide information about EURES services, the opportunities to find work abroad, as well as about European workers' rights.
In order to increase young adults’ awareness of the opportunities and challenges of seasonal employment in other EU Member States, the EURES adviser from the Regional Labour Office in Rzeszów (Poland) holds free counselling classes for university students, as well as for adult students from secondary and vocational schools. During these classes the adviser informs the students about workers' rights and explain them how the EURES Network can facilitate the process of finding a fair and safe employment abroad.
The information campaign, which ran from 2014 to 2015, was part of the project “Innovations for the Prevention of Labour Exploitation of EU Citizens.” It aimed to address the increasing labour migration from new EU Member States, particularly from Bulgaria, by finding innovative prevention solutions. The project involved international partners from Austria and Bulgaria.
EURES Poland collaborated with local offices, including the district labour office in Siemianowice Śląskie, to organise information meetings about the campaign ‘Rights for All Seasons’, launched by the European Labour Authority to raise awareness on existing rights, obligations and counselling services for seasonal workers
Access of employees to data on social security contributions via the portal and mobile application eDavki
Employees can access information on calculated and paid social security contributions through the portal and mobile application eDavki.
In accordance with Article 21 of the Tax Procedure Act (ZDavP-2), an individual may obtain information from the tax authority on whether their employer or another liable person has settled all tax liabilities arising from mandatory social security contributions (hereinafter: contributions). Through eDavki, individuals have access to data on contributions from employment.
The Financial Administration of the Republic of Slovenia (FURS) provides the service “Disclosure / iREK-21” within the eDavki system, which displays data on contributions by each employer. If an individual had multiple employers, the data is compiled in a single certificate but separated by employer.
To obtain this data, the individual submits the IREK-21 form – Request for disclosure of social security contributions from employment. Within approximately 10 minutes, they receive a document displaying the data on contributions.
The disclosure includes:
Calculated amounts of contributions from individual REK forms submitted by the employer to the tax authority. The data is available from 1 January 2009 up to three days prior to the submission of the request.
Information on any missing REK forms. If an individual was employed (FURS has access to employment records), but no REK forms were submitted for that period, those months are specifically listed as missing REK forms. For those months, the employer did not submit REK forms, therefore contributions are not recorded and do not fall due for payment. In such cases, the individual is advised to contact the employer. If irregularities are suspected, they may report this to FURS.
Information on payment status for each contribution according to the records of the tax authority (YES/NO), and the date from which the contributions remain unpaid.
Monthly publication of employers who do not submit REK forms
FURS publishes a monthly updated list of employers who, by the 25th day of the month preceding the publication, have not submitted the REK tax return for employment income.
Based on the Tax Procedure Act (ZDavP-2), FURS publishes a list of taxpayers who have not submitted the tax withholding return (REK) for wages and wage compensations for the previous month by the statutory deadline. The purpose of the public disclosure is to improve tax compliance, strengthen payment discipline, and promote voluntary, timely and accurate reporting and payment of tax liabilities. The updated list is published each month on the FURS website, no later than the 10th day of the month. The previous list is removed once the new one is published.
This measure requires companies or agencies who order a construction service (i.e. customers) to provide the Tax Administration on a monthly basis with the names of all companies or people from whom they have ordered construction services and details of any contract that they have concluded.
Contact person:
Perttu Puukko
Senior Advisor, Corporation Tax Unit/Steering and Development Unit
Email: perttu.puukko@vero.fi
The interdisciplinary European-based public policy institute, the Center for the Study of Democracy (CSD), was established in 1989. With extensive expertise in the area of the hidden economy, among others, it contributes to the fight against undeclared work and the informal economy in Bulgaria, the EU, and the accession countries through knowledge sharing and effective policy solutions. The CSD collaborates with government bodies and experts in monitoring all aspects of these phenomena, resulting in the joint elaboration of prevention and deterrence measures.
In Slovenia, innovative strategies have been implemented to combat undeclared work and unregistered employment.i It includes the introduction of the Prevention of Undeclared Work and Employment Actii (ZPDZC-1) in 2014 (and later amendments to the law) to tackle ongoing tax losses and lack of cooperation among stakeholders, the Postal Orders project launched by the Financial Administration of the Republic of Slovenia (FURS) in 2018 to identify individuals receiving postal order payments but who do not have a registered status, and the Act on Tax Verification of Invoicesiii (ZDavPR) which required businesses to issue and validate invoices for every cash transaction while connecting to a central information system for efficient monitoring.
Title of the practice in original language:
Zakon o preprečevanju dela in zaposlovanja na črno (ZPDZC-1); Strategija: Delo na črno posameznikov - prodaja preko družbenih omrežij z dostavo Pošte Slovenije; Zakon o davčnem potrjevanju računov (ZDavPR).
In 2022-2024 the State Labour Inspection has implemented the three-year long inspection and preventive campaign “Construction STOP accidents!”. The campaign included inspection, control, prevention and educational activities addressed to employers and employees in the construction industry in Poland. The main objectives of the inspections, and of the campaign in general, were decreasing existing accident risks and reducing the number of registered accidents in the construction sector.
The Spanish Labour Inspectorate’s (ITSS) Inspections Campaign, with a focus on e-commerce and the collaborative economy, began in 2018 and has had a significant impact in tackling undeclared work, most notably through the introduction of the landmark Rider Act that recognises delivery drivers as employees (and not as self-employed).
Title of the practice in original language:
Inspecciones en la economía colaborativa
Identifying domestic work arrangements can prove challenging. In order to conduct proactive inspections, the Irish labour inspectorate (the Workplace Relations Commission or WRC) utilises employer data from a variety of sources including Revenue, Social Protection and other State bodies. Inspectors require owner permission to enter a domestic premise. To limit the risk of refusal inspectors issue a standard appointment letter which is combined with a Code of Practice (COP) on Employment in Other People’s Homes and a Domestic Work leaflet.
Sector: Childcare
The Integrated Risk Management Platform is the new social security solution for fraud risk monitoring.
This solution uses a set of indicators and an analytical model, based on machine learning, which, using data from the Social Security Information System, can detect patterns of behaviour of companies and citizens in various analysis factors, determining their level of risk. It is thus a support tool for the different social security teams, contributing to greater efficiency and effectiveness in their risk prevention, control and mitigation actions.
At the end of March 2025, a module focusing on the risk associated with employers was put into operation.
In July 2025, the beneficiaries module was made available, which has been enriched with different areas, such as illness, parenthood and unemployment.
In October 2025, we made available the module related to digital fraud and internal fraud.
This solution will also be extended to other areas of social security, such as pensions, family benefits or social facilities.
The State Labour Inspection Office cooperates with the Labour Office and the Czech Social Security Administration to prepare and follow-up inspections to detect undeclared work and illegal employment. Inspection procedures and collaboration methods were tested in a pilot project from 2011 to 2015 and then subsequently rolled out across the country.
Title of the practice in original language: Efektivní systém rozvoje zaměstnanosti, výkonu komplexních kontrol a potírání nelegálního zaměstnávání v ČR“ reg. č. CZ.1.04/2.2.00/11.00013
From 2014 to 2021 the Interministerial commission for combating illegal employment of foreigners has been functioning in the Czech Republic. In 2021 this Commission was transformed, and its scope was extended to all forms of illegal employment. According to the Czech Employment Act, "illegal employment" includes dependent work performed without any type of an employment contract or if a foreigner performs work in breach of the issued work permit or without any work permit or if a foreigner performs work without a valid residence permit.
The Commission was established by the Government Resolution no. 106 on 8 February 2021 and has been functioning under the Ministry of Labour and Social Affairs (MOLSA) as a coordination authority in the field of combating illegal employment in the Czech labour market. The body meets twice a year and its thematic working groups (see below) meet usually twice a year.
The mission of the Commission is to coordinate the activities of all relevant and competent institutions (ministries, executive governmental institutions - namely the employment services, labour inspection, tax and customs authorities, police authority, social partners organisations, academia), to propose appropriate legislative changes contributing to combating and eliminating illegal and undeclared employment and to formulate strategy for tackling illegal employment, bogus self-employment, disguised agency work and undeclared work.
The Commission also acts as the authority involved in the implementation of Article 12 of ELA founding Regulation (EU) 2019/1149, i.e. in the activities of the European Platform for Promoting Cooperation in Tackling Undeclared Work. The Commission receives detailed information on the activities of the European Platform and examples of good practice from other EU Member States in tackling undeclared work.
The Commission is regularly informed about practical problems in the implementation of legislation on illegal employment and undeclared work, including court case law and administrative decisions issued by labour inspection bodies, labour offices and MOLSA.
The Commission receives regular reports on the results of the inspection activities of the labour inspection bodies and information on the plans of the inspection bodies for the coming period. It recommends directions for control and prevention activities of labour inspectorates.
The Commission obtains information from the field of migration research and economics, focusing in particular on the area of the "grey" economy. The Commission's findings are regularly (once a year) presented to the leadership of MOLSA with recommendations for relevant policy decisions.
The Social Security Interoperability Services Platform (PSi) allows employers' IT systems to be directly and securely integrated with the social security system. By making various web services available, the PSi facilitates the communication of labour information and the submission of remuneration statements, thus reducing the administrative burden and increasing companies' operational efficiency. Since its implementation, PSi has promoted more efficient management of employee-related processes, contributing to the modernisation and digitalisation of public services and the social security system in Portugal.
The Intervention Toolbox supports and guides labour inspectors to identify which target groups may potentially be involved in undeclared work, their motive(s) for non-compliance, and combines these with appropriate interventions. Interventions may range from inspections, research, exerting pressure on certain actors, or providing information.
The IPA Twinning Project was funded to help build up an effective system of policies, measures and control mechanisms to decrease the rate of undeclared work and increase labour contributions paid into the national budget. This project was implemented in partnership with Slovak and German Twinning partners who contributed their expertise (Ministry of Labour, Social Affairs and Family of the Slovak Republic, the Federal Ministry of Finance of the German Republic, and the Regional Development Agency of the Slovak Republic).
Joint and several liability in sub-contracting chains involves monitoring the chain of subcontractors in order to prevent undeclared work and ensure the payment of social and fiscal debts. To achieve this, Belgium introduced three electronic monitoring and control systems – Declaration of Works (DOW), checkinhoudingplicht.be, and CheckInAtWork– which are used in specific sectors.
For more efficiency in the fight against undeclared work and fraud, joint and coordinated control actions between State services and URSSAF (Unions de recouvrement des cotisations de Sécurité sociale et d’allocations familiales, the administrative body responsible for social security funds, under the supervision of the Ministry of Social Affairs), regularly take place in the road transport sector, at different locations (the roadside, the dockside, and in companies).
Contact person:
Mr. David Perrin-Pillot
Project Manager ‘Transport Networks’ (General Directorate of the Ministry of Labour)
E-mail : david.perrin-pillot@travail.gouv.fr
The Spanish Labour Inspectorate (ITSS) invited the Romanian Labour Inspectorate to carry out a joint inspection during the garlic harvesting campaign in the Spanish province of Albacete from 1-4 July 2019 as part of the staff learning visits and joint actions activity of the EU Platform tackling undeclared work
Contact:
Laurențiu Iulian Avram, Labour Inspector, Romanian Labour Inspectorate
Email: laurentiu.avram@inspectiamuncii.ro
Regional Labour and Social Security Inspectorate of Albacete, Spain
Email: jialbacete@mitramiss.es
The labour inspectorates in Portugal and Spain, in conjunction with maritime and fishing authorities, cooperated to organise joint inspections of fishing vessels for the purpose of detecting undeclared work and illegal workers. Two different types of control are performed:
Specific undeclared work controls in the fishing sector;
Maritime Labour Convention (MLC) controls in the merchant marine sector.
Contact:
Luísa Guimarães, Inspector General, The Portuguese Labour Inspectorate
Email: luisa.guimaraes@act.gov.pt
In Denmark the Working Environment Authority (WEA) conducts regular joint inspections with the Tax Agency and the police to check companies in the HORECA sector and in other relevant sectors (e.g., construction and agriculture) who are considered at risk of engaging in undeclared work or social dumping.
In 2017 the Greek Labour Inspectorate (SEPE) invited the Athens Labour Union Organisation (EKA trade union) to participate in a pilot project of targeted joint inspections. i The pilot project aimed to detect incidences of undeclared work in selected companies from a list drawn up by the inspectorate. The EKA provided information to the labour inspectorate which helped the Inspectorate to target their inspections.
The Joint Trade Union Cooperation Office is a collaborative measure between trade unions in Belgium, Denmark, Romania and Sweden which aims to tackle the issues of social dumping and modern slavery in road transportation by providing support for CEE drivers who work abroad.
Since 2014, the Spanish Government introduced key performance indicators (KPIs) to monitor and guide the efforts of the labour inspectorate in tackling undeclared work and undeclared social security contributions, among other issues. The initiative has seen some striking success in the legitimisation of undeclared work.
Title of the practice in original language:
Indicadores de actividad y de eficacia de la Oficina Antifraude
Amongst other inspection activities, the Danish Working Environment Authority (DWEA) conducts inspections of private households where renovations, maintenance, and improvement (RMI) work is being carried out, covering regulations on work performance, use of technical equipment, and handling substances and materials. The objective is to ensure compliance with government regulations in this sector. Although undeclared work is not within the remit of the DWEA, suspicion of violations of tax legislation (e.g. pay and employment contract issues etc) are reported to the Danish Tax Agency (Skattestyrelsen). A special area of focus for the DWEA is on social dumping. DWEA inspections, including private household inspections, are an important part of the fight against social dumping. This has resulted in cooperation or joint inspections between the DWEA and the Danish Tax Agency as the DWEA does not have the authority to control residence and work permits, correct payments of tax, VAT, and wages.
Title of the practice in original language:
Arbejdstilsynets besøg på din adresse I dag
Spain adopted Law 32/2006 regulating subcontracting in the construction sector (LSCS) to improve occupational health and the working conditions in a sector where undeclared work was widespread. By ensuring a minimum organisational structure, including a certification process, the LSCS guarantees that companies in this sector operate on a declared basis, and contributes to preventing occupational accidents.
Title of the practice in original language:
Ley reguladora de la subcontratación en el Sector de la Construcción
Poviat labour office in Bielsko-Biala promoted the information campaign ‘Rights for all seasons’, launched by the European Labour Authority, aiming at raising awareness on existing rights, obligations and counselling services for seasonal workers. The office established a cooperation with local multipliers to promote the campaign further, as well as published a specific article on the topic of the campaign, targeting local (potential) seasonal workers, to raise awareness of their rights and employers’ obligations.
Cyprus’ whistleblower telephone hotline was introduced to enable employees and others report malpractice and unlawful behaviour within the workplace. A dedicated hotline to receive complaints, information regarding undeclared work, and violation of basic terms of employment in the private sector has been operating in Cyprus since 2010. Information received has been handled by the Labour Inspectorate for targeted inspections.
The URSSAF has developed a 100% digital service to manage social security cover for workers involved in international professional mobility. This includes the creation of the International Mobility Service and digital tools like ILASS (Instruction Législation Applicable de Sécurité Sociale) and CLASS (Contrôle Législation Applicable de Sécurité Sociale). These digital tools automate checks, reduce processing times, and provide secure certificates of attachment. They also help manage the risk of non-compliance through algorithms and onboard checks.
Medbyggerne (Co-builders) is a grassroot collaborative initiative in the counties of Vestfold and Telemark in Norway that is aimed at combating undeclared work and labour-market crime in the construction and building industry. The purpose is to encourage more people to become co-builders and engage in lawful transactions, in order to ensure a stable and safe labour market, improve the quality of craftsmanship, and prevent harmful working conditions.
This partnership involves building a broad coalition that consists of local businesses within the construction sector, local employer and employee unions, local municipalities and counties, the Norwegian Tax Authority, the Norwegian police as well as the Norwegian Labour Inspection Authority.
Medbyggerne supports businesses that meet strict criteria for documentation, labour conditions, and wages and focuses on raising awareness about the importance of declared work and provides resources to help consumers and businesses avoid fraudulent contractors. Local businesses can participate in the initiative by meeting the required standards where they become ambassadors for serious work in their own industry.
Medbyggerne has regular communication campaigns against undeclared work and hosts conferences and events to discuss best practices and share updates on the initiative. For example, the Medbyggerne conference in April 2025 focused on strategies to further promote legitimate work in the construction industry. The Youth conference in October 2025 has focus on creating awareness amongst local youth that are seeking employment in high-risk sectors.
Medbyggerne is organized under the following four initiatives:
partnerships with local municipalities and counties with focus on public procurement strategies with the goal of awarding contracts to compliant contractors
awareness activities aimed at consumers as well as high-school students and apprentices in the construction industry
information sharing between government agencies and the business community to identify and weed out fraudulent actors
certification of construction supply stores and local businesses that supply materials and workers to the construction industry
The Ministry of Labour and Social Insurance has implemented a suite of measures to combat undeclared work among workers in the construction sector and to ensure that construction companies are complying with basic labour laws. The measures include a new legislation framework, a complaints hotline, and inspection campaigns.
The Minijob-Zentrale (mini-job centre) is the authority responsible for registering minor employment. It implemented an online household service platform that also provides employment registration advice. It also plans to simplify the mini-job registration process to react to the rising importance of online job placement. For this, the Minijob-Zentrale also cooperates with private household service platforms (e.g. betreut.de).
Full title: Measures of the Minijob-Zentrale (mini-job centre) to respond to the increasing importance of online-platforms in the household service sector
Haushaltsjobbörse (household service job board) of the Minijob-Zentrale / Cooperation between Minijob-Zentrale with private online domestic service platforms in reforming the mini-job registration process.
The use of digital tools and mobile devices during labour inspections, facilitates on-site inspections, streamlining data entry and ensuring consistency. The tools integrate with the national information system ERGANI, providing real-time updates and enhancing efficiency, reliability, and transparency in the Hellenic Labour Inspectorate's work.
A mobile trade union office has been established at a security truck park area in Jönköping, Sweden, by the Swedish Transport Workers Union, the first of this kind in Europe. This was a joint initiative of Jönköping Municipality, the local branch of the Swedish Transport Workers' Federation - Transport department 20 in Jönköping, and the International Department of the Swedish Transport Workers' Union. The mobile office expenses were paid by the municipality for 6 months, and Swedish Transport Workers’ Union was responsible for the personnel costs.
The office aims to raise awareness of posted drivers and other drivers who travel across Europe with their rights and obligations under the Mobility Package I. Directive (EU) 2020/1057 and Regulation (EU) 2020/1054 set out rules on the remuneration, working time, rest periods, and access to social protection of drivers who are temporarily posted to another EU country by their employer. The office offers information and support on how to comply and benefit from regulations, especially concerning renumeration while being posted in different countries. The office also provides contact details to trade unions across Europe, in case drivers need further assistance or representation. The office is a unique initiative that stems from a cooperation between the union and the municipality. The office uses various means of information provision, such as leaflets, posters, QR codes, large notice board to reach out to drivers in different languages and formats.
The European Migrant Workers’ Union (EMWU) and the PECO-Institute, with technical support from the labour union IG BAU, implemented an innovative project in late 2020 designed to reach out directly to and collect data on mobile construction workers to gain a clear understanding and overview of the dynamics within this sector, in particular focusing on their lives and working conditions. Contact with workers was direct and personal and took place in pre-selected workers’ lodgings. In addition, in 2021, while carrying out this research work, the PECO-Institute met members of an online Facebook community of Romanian crane operators called ‘Seven Star Crane Operators’. The group was established in 2017 to provide an exchange platform dedicated solely to certified crane operators, independent of employers and other intermediaries. It serves as a channel for the selection of reliable job offers through group verification and allows socialisation in a climate of trust.
To prevent and investigate undeclared work by monitoring implementation of the 2006 Act on the Contractor’s Obligations and Liability when work is contracted out and the 2017 Act on Transport Services
The Act on the Contractor’s Obligations and Liability applies to all work performed in any trade or industry, and to both Finnish enterprises and enterprises established abroad that contract work out to temporary agency workers. The Act on Transport Services applies to customers of goods transport companies operating in Finland. This Act compliments the Contractor’s Obligation and Liability Act.
Social dumping and the violation of Danish tax regulations and labour laws led to a collaborative multiagency initiative in 2012 to tackle these problems. In 2017 a pilot project, ‘Seat of the Management’, was introduced as part of the overall initiative to investigate the role of suspected letterbox companies in social dumping.
Title of the practice in original language:
Myndighedsindsats for ordnede forhold - Bekæmpelse af Social Dumping, herunder Postkasseselskaber med udenlandske arbejdere, ogmulig manglende efterlevelse af dansk skattelovgivning.
Contact person:
Annemarie Knudsen, Chief Consultant, Danish Working Environment Authority
Email: ak@at.dk
Introduced in 2017, the My Social Rights portal is a user-friendly internet site that provides better accessibility and understanding of social rights in France. Citizens can view and learn about their rights and benefits, calculate their social security entitlements, or view their declared salaries and make corrections.
Cristina Cuenca-Lopez
Head of the Social Security IS Office
Email: cristina.cuenca-lopez@sante.gouv.fr
Mélanie Raphaël
Business Owner of mesdroitssociaux.gouv.fr
Email: melanie.raphael@sante.gouv.fr
MYDIA is a mobile application resulting from a project led by the ‘Steering Group 9’. This steering group is tasked with leading 9 key objectives, harmonising and standardising the working methods and forms used within the social inspection services. One objective was to simplify administrative levels so inspectorates could work in a more uniform way. MYDIA was created as part of this objective and enables inspectors from the various social inspection services to collaborate during joint inspections, quickly access the national register to verify information about inspected workers, and receive an overview of the individuals and companies inspected following their joint inspection.
The National Action Plan to tackle labour exploitation and unlawful recruitment in agriculture (NAP) is a multi-stakeholder approach at local, regional and national level to tackle labour exploitation and undeclared work using prevention, protection and enforcement measures. Part of the plan specifically targets third-country nationals who are (potential) victims of labour exploitation and forced labour. The practice was developed with technical support from the International Labour Organization (ILO) and the European Union and its implementation is overseen by the Italian Inter-Institutional Committee on Labour Exploitation.
Title of the practice in original language:
Piano triennale di contrasto allo sfruttamento lavorativo in agricoltura e al caporalato 2020 – 2022
The National Anti-Fraud Office is an autonomous body within the State Agency of the Labour and Social Security Inspectorate (ITSS) to specifically target undeclared work, irregular employmentii and fraud against social security. The National Anti-fraud Office aims also to coordinate efforts with other public administrations at the national and regional level for the same purpose.
A new law was introduced in the Slovak Republic in March 2022 (Act No. 92/2022 Coll. – “Lex Ukraine”) enabling Ukrainians to obtain temporary protection status and enter the labour market on the same terms as Slovak citizens. The Slovakian Labour Inspectorate conducted nationwide labour inspections in April 2022 to prevent undeclared work among businesses employing Ukrainian refugees.
Title of the practice in original language:
Národný prístup ku kríze na Ukrajine: vplyv opatrení na riešenie nelegálneho zamestnávania utečencov
‘Stop undeclared work - Stop Moonlighting’ was a multi-media national awareness raising campaign to improve public awareness of the negative consequences of undeclared work (UDW) and the underground economy while strengthening the administrative capacities of government in tackling these issues.
Title of the practice in the original language:
Kampanja Stop radu na crno – stop neprijavljenom radu
The National Awareness Raising Campaign, Before you undertake work, was carried out during 2013-15 using several methods of communication with selected target groups, including radio advertisements, publications, meetings seminars etc. It aimed to provide information on employment-related labour law provisions, with a particular focus on civil-law contracts, to people entering the labour market.
Title of the practice in original language:
Kampania Informacyjna – ‘Zanim podejmiesz pracę’
The National Awareness Raising Campaign: Grey Economy-Black Future was part of the ‘National Programme Against the Grey Economy’. The goal of the campaign was to increase public awareness of the social and economic impact of the grey economy and financial crime and its consequences. The Campaign emphasised how everyone can, through their own everyday choices, combat the grey economy.
The National Business Portal (currently in phase 1 of the project – see Main Activities section below) is intended to be the front-end user interface (website) for accessing government services, through which entrepreneurs can carry out all required procedures for setting up, running, and developing a business in Malta. It will be the point of single contact (PSC/e-portal) for people and businesses to government services in Malta.i It is coordinated by Malta Enterprise’s business support centre (Business 1st) on behalf of the government and was established by the Services Directive 2006/123/EC. It is intended to enhance compliance with rules, regulations, and the paying of taxes.
‘Information at home! Safety in the world’ is a two-stage awareness-raising campaign, aimed at young Romanian people and adults, to inform about the potential risks they are exposed to when pursuing work and education opportunities abroad. This campaign aims to reduce cases of undeclared work, exploitation and trafficking.
Title of the practice in original language:
Campania Naționala “Informare acasă! Siguranță în lume!”
Under the adopted legislative Act No. 65/2022 Coll. ("Lex Ukraine") and related laws Ukrainian refugees/displaced people have been granted temporary protection status allowing them to enter the Czech labour market more easily. This has resulted in broadening the Czech Labour Inspectorate’s national programme of inspection actions for 2022 to include a focus on ensuring compliance with working conditions of Ukrainian workers with temporary protection status.
This fiche provides an overview of four national training centres in France, Poland, Romania and Spain for labour inspectors and other public servants operating in the field of employment. The training centres aim to build institutional capacity and strengthen the competencies of labour inspectors and other relevant staff in order to enable them to better tackle undeclared work (among other things).
Contact:
France: Contact form: https://www.intefp.travail-emploi.gouv.fr/contact
Romania: secretariat@cpppim.ro
This fiche provides an overview of four national training centres in France, Poland, Romania and Spain for labour inspectors and other public servants operating in the field of employment. The training centres aim to build institutional capacity and strengthen the competencies of labour inspectors and other relevant staff in order to enable them to better tackle undeclared work (among other things).
Title of the practice in original language:
France: National Institute of Labour, Employment and Vocational Training (Institut National du Travail, de l'Emploi et de la Formation Professionnelle - INTEFP)
Contact: https://www.intefp.travail-emploi.gouv.fr/contact
Poland: Training centre of the National Labour Inspectorate (Ośrodek Szkolenia Państwowej Inspekcji Pracy).
Contact: biuro@os.pip.gov.pl
Romania: Training and Professional Development Centre of the Labour Inspectorate (Centrul de pregătire și perfecționare profesională al Inspecției Muncii - CPPPIM).
Contact: secretariat@cpppim.ro
Spain: The Labour and Social Security Inspectorate School (Escuela de la Inspección de Trabajo y Seguridad Social)
Contact: Direccion_escuela@mitramiss.es
This fiche provides an overview of four national training centres in France, Poland, Romania and Spain for labour inspectors and other public servants operating in the field of employment. The training centres aim to build institutional capacity and strengthen the competencies of labour inspectors and other relevant staff in order to enable them to better tackle undeclared work (among other things).
Title of the practice in original language:
France: National Institute of Labour, Employment and Vocational Training (Institut National du Travail, de l'Emploi et de la Formation Professionnelle - INTEFP).
Contact person: https://www.intefp.travail-emploi.gouv.fr/contact
Poland: Training centre of the National Labour Inspectorate (Ośrodek Szkolenia Państwowej Inspekcji Pracy).
Romania: Training and Professional Development Centre of the Labour Inspectorate (Centrul de pregătire și perfecționare profesională al Inspecției Muncii - CPPPIM).
Contact person: secretariat@cpppim.ro
Spain: The Labour and Social Security Inspectorate School (Escuela de la Inspección de Trabajo y Seguridad Social).
Contact person: Direccion_escuela@mitramiss.es
This fiche provides an overview of four national training centres in France, Poland, Romania and Spain for labour inspectors and other public servants operating in the field of employment. The training centres aim to build institutional capacity and strengthen the competencies of labour inspectors and other relevant staff in order to enable them to better tackle undeclared work (among other things).
National training centres:
France: National Institute of Labour, Employment and Vocational Training (Institut National du Travail, de l'Emploi et de la Formation Professionnelle - INTEFP).
Poland: Training centre of the National Labour Inspectorate (Ośrodek Szkolenia Państwowej Inspekcji Pracy).
Romania: Training and Professional Development Centre of the Labour Inspectorate (Centrul de pregătire și perfecționare profesională al Inspecției Muncii - CPPPIM).
Spain: The Labour and Social Security Inspectorate School (Escuela de la Inspección de Trabajo y Seguridad Social).
Contacs:
Poland: biuro@os.pip.gov.pl
Romania: secretariat@cpppim.ro
Spain: Direccion_escuela@mitramiss.es
Four bilateral Memoranda of Understanding (MoUs) between the Dutch Ministry of Social Affairs and Employment and equivalent ministries in the Czech Republic, Portugal, Romania and Slovakia aim to improve and intensify cooperation to address undeclared work.
Full title of the practice:
Bilateral Memoranda of Understanding with the Netherlands on cooperation concerning the enforcement of social policy and social assistance regulations in cases of cross-border labour and services
Four bilateral Memoranda of Understanding (MoUs) between the Dutch Ministry of Social Affairs and Employment and equivalent ministries in the Czech Republic, Portugal, Romania and Slovakia aim to improve and intensify cooperation to address undeclared work.
Changes to the Framework for Undeclared Work Fines have incentivised employers, who have failed to declare a worker, to hire the undeclared employee detected and to avoid future undeclared work.
In 2021, Spain established a new regulatory scheme of sanctions to deal with compliance challenges related to undeclared work. The new scheme is tailored to Spanish institutional features (e.g. its administrative organisation, sectors making up the economy, types of employment) in order to address the specific factors that drive undeclared work in the country.
Title of the practice in original language:
Mejora de procedimientos y sanciones para combatir el trabajo no declarado.
A software application launched in 2019 for data exchange between labour inspectorates and the Social Insurance Agency improves the speed and effectiveness of detecting and dealing with undeclared work activities. The new technology enhances personal data security via a strong authentication technology (grid cards) which controls access to the data.
Title of the practice in original language:
Nová aplikácia zefektívňuje spoluprácu medzi inšpektorátmi práce a Sociálnou poisťovňou
The New State Labour Inspectorate Strategy 2018-19 has introduced a preventative approach to tackle undeclared work, with two new key performance indicators (KPIs) to measure how effectively it achieves this objective. One KPI focuses on achieving legitimised labour relations and the other measures the provision of advice and support to employers.
Title of the practice in original language:
Valsts darba inspekcijas darbības stratēģija 2018.- 2019. gadam un tajā noteiktie galvenie izpildes rādītāji (KPI)
The North Sea Port Talent project aims to strengthen the labour market in the North Sea Port region through closer cooperation between employers and other stakeholders. The project supports employers in finding qualified personnel through improved cooperation between the City of Ghent, Voka Oost-Vlaanderen, VDAB, North Sea Port, North Sea Port Talent, UWV and Portiz.
Notification letters and follow-up inspections were measures introduced by the Estonian Tax and Customs Board (ETCB) to encourage the declaration of undeclared work in the hotel and catering sector (HORECA). Notification letters were sent to businesses identified as potentially at risk, in order to give them the opportunity to revise their accounting and tax-related information without penalty. Follow-up inspections have been conducted afterwards.
A notification letter is sent to companies when the authorities detect a high risk of irregular employment practices being carried out i.e. employing full-time workers under part-time contracts or fraudulent temporary contracts. The letters aim to motivate business managers to regularise the situation before a possible inspection takes place, increasing the efficiency of the Labour and Social Security Inspectorate (ITSS) (Organismo Estatal Inspección de Trabajo y Seguridad Social).
In order to increase the number of trained nursing staff, not only must training places be available, but financial security must also be guaranteed during training. Although training places are often available, there is a lack of people interested in training. The federal government has therefore introduced a nursing scholarship from January 1, 2023, which replaces the existing skilled worker scholarship with a much more attractive subsidy.
The nursing scholarship guarantees a minimum financial standard of currently (2025) €1,606 per month, adjusted annually, for training courses in accordance with the Health and Nursing Care Act (GuKG). This means nursing training ‘in the narrow sense’ such as nursing assistants at different levels, certified nursing and geriatric care. Not included are, for example, X-ray assistants, surgical assistants or midwifery training.
If the entitlement from unemployment insurance is higher than the minimum amount for the nursing scholarship (i.e., higher than €1,606 per month), this entitlement continues to apply instead of the nursing scholarship.
All persons aged 20 or over who have either left school or university for at least two years or who are entitled to unemployment insurance are eligible for support. Furthermore, the requirements for nursing training must be met (e.g., passing the entrance exam) and prior consultation with the AMS must have taken place. The nursing scholarship is also available to persons on parental leave.
Until now, funding for tertiary education was excluded under the Labor Market Service Act. However, as from 2024, new diploma courses will only be available at universities of applied sciences, the federal government has decided to make an exception for nursing scholarships.
Since the introduction of the nursing scholarship in 2023, a total of 12,800 people have taken advantage of this funding (as of December 31, 2024).
The Dutch Government developed several Online Self-Inspection Tools to enable users to ensure that the organisations they manage, or they are employed in, are adhering to current employment legislation.
In 2020 the Finnish Government adopted a strategy and an action plan for tackling the grey economy and economic crime for 2020 - 2023, which focuses on prevention, more effective access to information, and collaboration between relevant stakeholders. The action plan includes over 20 projects and 50 concrete measures, which will be carried out in cooperation with different ministries, agencies, and social partners.
The project consists of a regional Memorandum of Understanding on cooperation and data sharing for improved detection of undeclared work in the road transport sector between the National Labour Inspectorate (INL) and the State Police.
This trade union from the construction sector is very active in reaching out to foreign workers and providing information in order to ensure that their working conditions are in line with the minimum standards collectively agreed in Croatia. For this purpose, the trade union monitors whether any large-scale infrastructure projects are taking place in Croatia. Once relevant projects are identified, the trade union first reaches out to the employer side, clarifying their role, their mission as well as applicable labour law and collective agreements. Furthermore, the trade union asks whether they can approach their employees. Irrespective of whether employers agree to this step, the trade union as a next step actively approaches foreign workers trying to meet these workers at construction sites during break times.
At these informal meetings, the trade union introduces itself and provides information material in the relevant language(s) which points out workers’ rights in line with sectoral collective agreements. They also use google translate and, when needed, interpreters to communicate collectively agreed minimum standards and probe for any infringements. If infringements are identified, the trade union reaches out to relevant stakeholders on different levels: they cooperate closely with the European and international trade union networks they form part of but moreover also bring issues to the attention of national stakeholders. These include relevant ministries and the labour inspectorate. The trade union also focuses their efforts on micro enterprises, especially in the field of OSH. Here, according to them, considerable room for improvement can still be found.
The District Labour Inspectorate (DLI) in Olsztyn organised a communication and educational campaign during the holiday period called “Patent for the first job”. The campaign was carried out through the set-up of informative stands where experts from the National Labour Inspectorate shared information and answered questions on employment, duties related to occupational safety and health and rules of workers’ remuneration.
Title of the practice in the original language:
”Patent na pierwszą pracę”
In August 2022, the State Social Insurance Agency (SSIA) launched a new e-service titled "SSIA information and services" (referred to as the dashboard), accessible via the unified state and local government service portal www.latvija.gov.lv. This service provides a personalized online dashboard enabling users to access information held by the SSIA for each socially insured individual.
Features include tracking application progress and performing data-based calculations to estimate future old-age pensions and benefits. By 2023, the dashboard has been accessed over 800 thousand times, indicating its popularity. Additionally, users have generated over 200 thousand benefit amount forecasts via the dashboard.
The “Anti-fraud tool” (Herramienta de lucha contra el fraude) is a set of IT tools, that allow massive data cross checking and analysis (Social Security Treasury, Tax Administration, etc.) for inspection planning by assessing the need for Spanish Labour and Social Security Inspectorate (LSSI) campaigns and providing relevant information to support these campaigns. It also analyses the LSSI database (INTEGRA) to assess the results and efficiency or the different campaigns and actions.
With the introduction of a chain liability instrument, main contractors in all sectors are liable regardless of fault for the debts of subcontractors in the payment of minimum wages. In addition, there is a chain liability for social security contributions in three sectors, the construction industry, the meat industry and the courier, express and parcel delivery sector (CEP). The main legal bases are the Posted Workers Act (§ 14 AEntG), the Minimum Wage Act (§ 13MiLoG) and the Fourth Book of the Social Security Code (§ 28e SGB IV).
Title of the practice in original language:
Nachunternehmerhaftung für Mindestlöhne und Sozialversicherungsbeiträge
The Dutch Labour Inspectorate has an established procedure to notify infringements and collect administrative fines relating to undeclared work. The status of (national and cross-border) fines is monitored in an online database, allowing evaluation of the extent to which sanctions successfully reduce undeclared work.
EU citizens often come to Belgium on their own initiative or at the request of companies as an employee or posted worker. The challenges with regard to intra-European labour migration are complex and manifest themselves in the areas of (a shortage of) housing or poor quality housing, problems with registration, exploitation situations, limited access to (basic) health care, poor knowledge of the local language, little participation in society, insufficient insight into rights and obligations, etc.
Non-EU citizens also face the above challenges, but their situation is usually better regulated and the minimum wage required by law for non-European workers is relatively compatible. This is less well-regulated for intra-European labour migrants and there are sometimes shady constructions, as a result of which EU workers (especially those from Eastern Europe) are usually extra vulnerable. In 2022, we started a project for the fast-growing Bulgarian community in Genk. There are two main objectives in the project:
a) Informing and supporting the (Bulgarian) migrant workers
Two liaison officers (both with Turkish-Bulgarian roots) very quickly managed to reach the Bulgarians in Genk to inform them about their rights and obligations. They also support them in terms of administration, their children's school career, finding a general practitioner, dentist or gynaecologist, monitoring the quality of housing, etc.
b) Detect signals and impediments and arrive at structural solutions at local and supra-local level. The following actions are being pursued, among others:
A permit policy on temporary housing for workers;
Enforcement of poor housing quality and exploitation in the housing market;
Tackling exploitation in the field of employment;
Providing information, raising awareness and monitoring in the field of bogus self-employment;
Follow-up of the school career of children and young people with a view to the child's rights to education and increased self-reliance in the long term;
Improving migrant workers' access to medical rights and social security and to health care in general.
The integrated approach of the project can only be guaranteed by a broad and intense collaboration between many urban services (housing, economy and employment, civil affairs, security, community work, growing up and finance) and organisations (police, family support, integration and integration, employment and housing intermediaries, companies, EURIEC, etc.). Since 2025, we have broadened the target group of the project from only Bulgarians to migrant workers / international workers in general (both EU and non-EU). The partnership with the business world will be further intensified with the aim of creating a platform for good practices in the context of 'fair wage for fair jobs' principle and solutions to the issues of housing, health and social security. We are also working on a website and other information carriers to inform international employees (in different languages) about rights and obligations, language and integration, free time, etc. and also to inform and support companies and other stakeholders to do things right and to motivate them to make an extra effort to give international employees a warm welcome. European, national, Flemish and local law and rules will be included. In addition, there is continued attention to combating social dumping and enforcement of exploitative situations at work and housing.
Conclusion: together we are stronger and we will make more progress in achieving structural solutions at the local and supra-local level. These solutions must benefit all stakeholders, but certainly also the international workers themselves. An integrated approach is essential to create progress in the cross-domain tangle of challenges that labour migration entails. All partners in our partnership are aware of this and are taking up their commitment. And that is of course 'POZITIV'!
The 'Rights for All Seasons Campaign' was launched by the European Labour Authority to increase awareness of the labour rights and working conditions of seasonal workers. The EURES Poland National Coordination Office, together with several Polish stakeholders, worked to increase the campaign's impact in Poland and as well as foster cooperation on a national and international level.
The publicly accessible register of employers that infringe the ban on illicit employment is a non-financial penalty for businesses that engage in undeclared work. It also allows potential employees, business partners, customers, and other agencies to check the register for employers that engage in undeclared work.
Title of the practice in original language:
Administratívne sankcie nelegálneho zamestnávania a práce: Verejne prístupný zoznam fyzických osôb a právnických osôb, ktoré porušili zákaz nelegálneho zamestnávania
In order to better target labour inspections and encourage virtuous behaviour among companies in the sector, the Quality Agricultural Work Network whitelists companies operating in the agriculture and fishing sector that fulfil their statutory obligations. The initiative was started and is managed by the Social Security Institute (INPS) in cooperation with relevant national authorities.
The CALE research project (2008-2011), co-financed by the European Social Funds (ESF), analysed Romanian legislation, European directives, construction sector development, and workforce qualifications. It was affiliated with international bodies for best practice exchange, with co-financing from the European Social Fund.
The European Market Environment in the Construction Sector (EMEcs) research project (2021-2022), co-funded by the European Commission as part of the EASI programme, focused on COVID-19's impact on construction worker mobility, offering policy recommendations for national and European levels to address undeclared work challenges during pandemics.
Title of the practice in original language:
Calitate în educație, CALE Mediul de piață european în sectorul construcțiilor, EMEcs
Estonia’s Real-Time Economy (RTE) vision for 2020-2027 involves the transition to automated reporting for businesses, reducing the administrative burden on businesses and allowing them to focus on things that improve the company’s value and increase productivity. Instead of sending emails or paper invoices, companies exchange digital, structured, machine-readable data in standard formats with other companies and with the state. The application of new technologies also helps to simplify and facilitate the transition from the informal to the formal economy. Key elements of RTE are electronic invoicing and electronic receipts. E-payments help to reduce the employers’ ability to pay workers on an undeclared basis (usually through cash, but not exclusively).
In 2015, following a proposal of the Ministry of Public Finance, the Romanian Government launched a receipts lottery to encourage consumers to ask for purchase receipts and keep them, as a new measure to reduce tax evasion and undeclared work.
Online tool: Electronic system, Register, Database, Service
The reform of the Italian National Inspectorate for Labour Inspections’ (NIL) is an example of a comprehensive institutional reform. The new NIL brings together the inspection body of the three relevant stakeholders involved in labour inspection that previously worked in parallel: The Ministry of Labour and Social Policies, the National Institute of Social Security (INPS), and the National Institute for the Insurance against Accidents at Work (INAIL). The objective of the reform is to improve coordination of activities, make better use of resources, and simplify procedures in order to enhance compliance with the system. A joint monitoring system will be set up to assess the outcomes. The reform is in effect since January 2017; an initial evaluation of the efficiency is planned for late 2017, to be published in 2018.
Cross-sectoral
In 2012, the French Labour Inspectorate underwent important reforms to improve its efficiency and to strengthen its intervention capacity. One of the most important measures was the establishment of specialised regional units which were set up specifically to support and monitor the fight against UDW. They act to support the local control units to fight UDW.
Since 2021, the Danish Tax Agency worked to develop innovative registration and risk-scoring models, with the goal of enhancing the quality of companies' basic registrations. These efforts were aimed at facilitating targeted inspections of companies that violate tax compliance laws. The agency recognised that the Danish economy was facing a growing number of irregularities at the cross-border level, along with an increased risk of under-declared work. However, it is worth noting that this project is no longer ongoing.
Title of the practice in original language:
Analyseprojekt udenlandsk virksomhed
Law 32/2006 regulating subcontracting in the construction sector (LSCS) contributes to prevent ‘new occupational risks’ related to new forms of work. By ensuring a minimum organisational structure, including limiting the number of companies in a subcontracting chain, and setting health and safety requirements for subcontractors, the law helps to prevent occupational accidents and undeclared work in the sector.
Title of the practice in original language:
Ley 32/2006 reguladora de la subcontratación en el Sector de la Construcción.
The measure partly addresses the phenomenon of ‘collaborative rentals’ by regulating dwellings for tourism use. The Autonomous Communities have taken steps to regulate this phenomenon. Some have defined it as a dwelling that has been rented out to a third party, directly or indirectly, in exchange for a fee, for a period of up to 31 days, two times or more in a given year.
Subcontractors permit the Reliable Partner Service to collect and maintain, in one place, all relevant information on their company that is needed to verify their reliability to contractors/employers. The Service electronically transmits the information to the contractor in one go, enabling verification of the subcontractor’s reliability, and helping contractors to fulfil their statutory obligation to do so.
The Mobility package published in 2020 brought changes to legislation in the road transport sector. The publication of Directive (EU) 2020/1057 of the European Parliament and of the Council of 15 July 2020, which established specific rules regarding the posting of drivers in the road transport sector and administrative requirements and control measures applicable to the posting of such drivers. This is a special regime, compared to Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services, which has created its own rules that are different from the generality of other workers who are posted in other sectors of activity. In fact, the specific nature of the road transport sector forced the European Parliament and the Council to create this specific law on the posting of drivers.
This Directive was transposed into the Portuguese legal system by Decree-Law no. 43/2023, of 12 June. The existence of differences in remuneration between the various Member States in relation to drivers has led to the creation of situations of unfair competition between the various operators that this directive was designed to combat. In this sense, one of the obligations imposed by the Posting of Drivers Directive was for all Member States to publicise all the remuneration paid in their territory to transport companies and their drivers. Despite the existence of such a site where the remuneration paid by each Member State is listed, difficulties have been encountered in calculating the remuneration due when drivers are posted. In Portugal, although there is a minimum remuneration for most workers, there are sectoral collective agreements that take into account their specific characteristics.
There are three Collective Labour Agreements applicable to the goods transport sector and one Collective Labour Agreement applicable to the passenger transport sector. As such, within the scope of road haulage, Portugal has the following Collective Labour Agreements in force:
TCC signed between the National Association of Public Road Hauliers - ANTRAM and the Federation of Transport and Communications Trade Unions - FECTRANS, published in BTE no. 5 on 08 February 2023, with Extension Order no. 154/2023, published on 08 February 2023.
TCC concluded between the National Association of Public Road Hauliers (ANTRAM) and the Northern Road and Urban Transport Workers’ Union (STRUN), published in BTE no. 5 on 08 February 2023, with Extension Order no. 154/2023, published on 6 June.
TCC concluded between the National Association of Public Road Hauliers - ANTRAM and SIMM - Independent Union of Freight Drivers and others, published in BTE no. 5 on 08 February 2023, with Extension Order no. 129/2023, published on 15 May.
TCC concluded between the National Association of Passenger Transport - ANTROP and the Federation of Transport and Communications Unions - FECTRANS, published in BTE, no. 27 of 22 July 2022, with Extension Order no. 74/2023 of 7 March (applicable to the passenger transport sector).
The basic salaries of drivers in all Collective Agreements vary annually according to the guaranteed minimum monthly salary set by the government. This variation means that a large part of the remuneration supplements also vary according to this change. In addition to the minimum wage set at 958.91 EUR per month in 2025, drivers of heavy goods vehicles will also be entitled to specific elements, such as:
(i) diuturnity,
(ii) wage supplement,
(iii) pay for night work,
(iv) pay for the specific work regime for drivers,
(v) holiday allowance, (vi) Christmas allowance,
(vi) loading and unloading operations allowance.
Specific allowances for drivers involved in the transport of dangerous goods include
(i) risk allowance and
(ii) operations allowance. The minimum (basic) pay for drivers of heavy comercial passenger vehicles in 2025 is 1078.49 EUR per month for workers with less than 18 months' seniority in the company.
Several variables have an impact on the the remuneration owed to drivers. The use of simulators is therefore intended to simplify access to this information, enabling all economic actors to easily and intuitively consult the salary practices in Portugal.
REVISAL is a digital register of employees that provides information about all individual employee work contracts. It can also provide information to foreign authorities on Romanian workers who are posted abroad. The register can help identify the existence and duration of employment relationships.
The European Labour Authority (ELA) hosted the EU Week of Action for seasonal workers in September 2021 as part of its “Rights for All Seasons” information campaign from August to October 2021. During that week Poland’s District labour inspectorates implemented a range of activities and events throughout the country on seasonal work and work abroad to raise awareness of the social and labour rights of seasonal workers and reduce undeclared work.
Title of the practice in original language:
Prawa przez cały rok
The State Revenue Service conducts risk analysis using specific criteria and specialised computer software to detect letterbox companies, combat fraud and deter undeclared work. This led to a reduction in the number of tax debt schemes in operation and increasing state revenue. It requires minimal additional resources on top of existing activities.
The Greek Labour Inspectorate’s Risk Analysis Tool is used to identify companies for inspection based on a system of “red flags” which distinguishes between companies at higher and lower risk of engaging in UDW.
The Risk Assessment Centre (RAC) and Joint Operation Centres (JOCs) have been established in 2019 (piloted in 2018) to increase cooperation between public agencies at national and regional level. The RAC and JOCs enhance information exchange and coordinate resources aimed at combating undeclared work and other issues related to the shadow economy.
Title of the practice in original language:
Rizikos vertinimo centras & Jungtiniai operacijų centrai
The “Road map to implement a holistic integrated strategic approach towards tackling undeclared work in Greece” (hereafter the Road Map) was established in 2016 through a tripartite agreement between the Greek government, the International Labour Organisation (ILO) and social partners. The framework of the Road Map enables successful collaboration and joint activities among different stakeholders, with the aim of tackling undeclared work.
Seasonalwork.NL is a vacancy platform and a CV database where Dutch employers in the agriculture sector can get in contact with jobseekers. On Seasonalwork.NL, Dutch employers can post their vacancies online and can search for jobseekers’ CVs. At the same time, jobseekers can find vacancies, register their CV, and send their application directly to the employer (both for seasonal or year-round jobs). EURES Netherlands also supports Seasonalwork.NL through the EURES Network, via the translation of vacancies, promotion efforts, and guidance provided to migrant workers
“Seize the Summer with EURES” is a European online job fair that encompasses two key elements: information and recruitment. It has been organised on an annual basis since 2017, with an interruption in 2021, due to the COVID19 pandemic. It takes place usually in February-March and it is organised by the EURES staff in nine countries (i.e. Croatia, Cyprus, France, Greece, Italy, Malta, Portugal, Slovenia, Spain). Croatia, Portugal, Slovenia and Spain have been the core organising team since its inception. Italy, Greece, Malta and Cyprus also participated since 2017 and France joined in 2018.
The main objective of the tool is to help workers check for themselves whether their work or part of it is undeclared and to receive guidance on how to react if they find that there is a risk to their labour and social rights. Employers can also check whether they are correctly applying labour legislation and eliminate non-compliances before they are inspected. The questions assess the risk of undeclared work in its various aspects - work without an employment contract or under fictitious conditions, unregulated payments, whether the life and health of workers are at risk and etc.
The questionnaire is freely available to workers and employers at: https://gli.government.bg/udw/. All data collected when filling out the questionnaire is only for the purpose of better informing workers about the degree of individual risk of performing undeclared work. Personal details are not requested, and people cannot be identified through the collected information. The data, in a processed form, serves to improve the information and control functions of the General Labour Inspectorate (GLI-EA). Through the tool, employers can also assess whether they are applying labour legislation in a way that guarantees their employees full declaration of their employment status.
The limitation of undeclared work is among the main priorities in the activities of the Bulgarian General Labor Inspectorate. Priority sectors of control are construction, agriculture, and HORECA industry, because the analyses of the results of the control activity, as well as other studies and analyses, show that they are risky in terms of undeclared work occurrence. In these sectors, the Labor Inspectorate annually plans special measures and campaigns that guarantee enhanced control there.
The benefits of applying the tool are mainly related to the social and economic aspects of undeclared work as declaration of the employment will guarantee the labor and social rights of workers, bring revenues to the state budget, and help employers improve working conditions, thereby attracting qualified and loyal workers and employees.
The practice is fully digitalized. In order to perform the self-assessment, a questionnaire must be completed. It contains questions regarding general demographic information and assessed risks. It is possible to review the entered answers and then save them by pressing the "Save" button. Depending on the respondent's answers, recommendations are given on what to do to ensure that they are working as declared. Guidelines are given for contacting the General Labor Inspectorate, the National Revenue Agency, and the National Social Security Institute.
The assessment page is activated after saving. At the bottom of the page, the general assessment and the recommendations for it are shown (with a "traffic light" background). The fully digitalized processes allow the questionnaire to be completed at any time of the day, including outside of the General Labor Inspectorate's working hours. The tool complements the information activity of the General Labor Inspectorate, aimed at improving the awareness of workers about their labor rights and promoting intolerance towards the gray economy and labor exploitation. This tool also complements the intensified control activity carried out by labor inspectors in connection with the identification of various undeclared work manifestations. The Agency's data show a limitation of the most severe forms of such, as for the seven months of 2024, the number of workers without an employment contract was 1914 compared to the same period of the previous year 2023, when there were 2102.
The Finnish Centre for Pensions has developed an online service to help employers determine the social insurance contributions they must pay for employees working in international situations. The service simplifies the process by providing guidelines based on the answers to specific questions. It is available in Finnish, Swedish, and English, making it accessible to foreign employers as well, reducing administrative work and costs.
The Service Voucher is a payment method, pre-financed by public authorities, to purchase personal household services.
An employment contract for short-term seasonal farm work may be signed between a worker and a registered farmer for one day’s work. The employer and worker sign a separate contract for each day worked. For an individual worker, the number of contracts of this kind must not exceed more than 90 days in one calendar year.
The 2010 Simplified Employment Act introduced a simple electronic registration which records the exact date and time of the start of the employment relationship, making it easier to carry out temporary (casual and seasonal) employment on a declared basis and conduct inspections.
Title of the practice in original language:
2010. évi LXXV. törvény az egyszerűsített foglalkoztatásról
A recent amendment to social security legislation aims to ensure that employers pay social insurance contributions at the minimum wage rate, even though they may be paying their employees less than the minimum monthly wage rate (in effect, a ‘top-up’). This in turn ensures that these employees accumulate a year’s pension and help to reduce under-declared employment.
Title of the practice in original language:
Darbdavio mokamos socialinio draudimo įmokos už mažesnį nei minimalų darbo užmokestį
The Action Plan against the Grey Economy and Economic Crime consists of 20 measures under four key project areas, central to achieving the objectives of the government’s National Strategy for Tackling the Grey Economy and Economic Crime for 2016-20
Contact person:
Janne Marttinen,
Director Grey Economy Information Unit Email: janne.marttinen@vero.fi Päivi Kantanen, Ministerial Adviser Ministry of Economic Affairs and Employment
E-mail: paivi.kantanen@tem.fi
The Parcel and couriers’ project (2021-2022) examined the extent of under-declared work in the four largest parcel service providers, showcasing the special instruments used to tackle under-declared work in goods transport by light commercial vehicles. With the help of employee handheld devices, discrepancies can be spotted between actual time worked by delivery drivers and other data on billing and revenues from the (sub)contractor.
Title of the practice in original language:
Project Pakket en Koeriers
The Student@work campaign consists of a multilingual website and app that allows students to keep track of the number of hours they have worked and share this with their employers, while promotional videos, promotional activities and social media are used to raise awareness around labour legislation that applies to students.
The SUWI-net, introduced in 2002, is a combined register that allows government authorities to exchange personal data related to work and income. The Inspectorate, part of the Ministry of Social Affairs and Employment (hereafter Inspectorate SZW), uses SUWI-net data on tax and social security payments in order to execute inspections to tackle undeclared work.
The French administration has strengthened its institutional cooperation between the different French authorities in charge of fighting fraud with the creation of the operational departmental committees against fraud (CODAF) in 2010.
BTB-ABVV is a Belgian trade union that has been actively fighting against social dumping since 2008 BTB-ABVV's strategy to end social dumping has evolved significantly over the years, becoming more comprehensive and multifaceted. Initially, BTB-ABVV focused on raising awareness about social dumping by publishing several black books on the topic and establishing themselves as the specialists in the field. They provided information to government bodies, politicians, and national labour authorities, becoming first point of contact for these entities. As their strategy evolved, BTB-ABVV began to develop a more proactive approach. They started conducting workshops for national labour authorities and participating in roadside inspections carried out by Belgian authorities. They also took part in ELA roadshows in Bulgaria and Romania, further expanding their reach and influence. In recent years, BTB-ABVV has focused on directly engaging with truck drivers through campaigns designed to inform them about their rights and the correct use of tachographs to claim the right pay, and the get them familiarised with the new regulations in the road transport field, especially after adoption of the Mobility package I. These campaigns involve going out on the road to talk to and inform truck drivers, distributing informational booklets, and setting up information points at various locations such as parking areas and logistic hubs. This direct engagement has been a key element in their strategy to fight against social dumping. Overall, BTB-ABVV's strategy has evolved from raising awareness and providing information to actively engaging with truck drivers and collaborating with national and European authorities to enforce regulations and improve working conditions.
The measure relates to inter-institutional supervision, planning, coordination and analyses of activities to prevent the shadow economy. This also includes action plans, according to the needs of relevant bodies.
Sectors: Macroeconomics, combatting the ‘shadow economy’
Full title of the practice:
The council for prevention of the ‘shadow economy’ (Ēnu ekonomikas padome) and “Action plan of public authorities for combatting ‘shadow economy’ in 2016-2020
Bulgarian trade unions and employer organisations tackle undeclared work through information campaigns, legal aid, analyses, surveys, and events. They also present policy makers with recommendations for the improvement of the legal base and for the introduction of countermeasures, including through the National Council for Tripartite Cooperation and the National Council for Promotion of Employment.
The Estonian Tax and Customs Board (ETCB) cooperates with the labour inspectorate, the Estonian Police, and the Estonian Unemployment Insurance Fund, among others, to tackle under-declared work. The ETCB exchanges information with various authorities (e.g., the labour inspectorate) and carries out joint inspections to tackle undeclared and under-declared work.
Title of the practice in original language:
Osaliselt registreerimata töötamine: avalik informatsoon, koostöö ja infovahetus avaliku sektori institustioonide vahel
Contact person:
Liis Naaber-Kalm
Supervisory Department Chief labour inspector, lawyer, Republic of Estonia Labour Inspectorate
Email: liis.naaber@ti.ee
The Estonian Tax and Customs Board (ETCB) launched a ‘tax behaviour ratings’ e-service tool to provide feedback and information to companies about their tax behaviour. It helps companies to keep tax matters in order and immediately correct any tax deficiencies, thus preventing them from becoming subject to tax control.
The Estonian Tax Authority (the Estonian Tax and Customs Board, ETCB) has formed agreements with various digital platformsi (e.g., with AirBnB) enabling platform workers to voluntarily report earnings to the tax authorities via a digital platform. Annual income tax returns are pre-filled based on workers’ iii earnings declarations. The purpose is to increase tax compliance through a simple, clear, and user-friendly method based on cooperation.
The Swedish Tax Agency carried out a project in 2014-2016 aimed to control the compliance of the regulations on taxes and social insurance contributions among a sample of Swedish hauliers as and foreign hauliers operating in Sweden.
Contact:
Ulrika Karlsson, Tax Accountant and Regional Coordinato
Advanced Economic Criminality, Swedish Tax Agency (Region West)
Email: ulrika.karlsson@skatteverket.se
The Tax Percentage Calculator is a digital self-service online tool that can be used by employers and employees to estimate the percentage rate of withholding tax. A person may require a new withholding tax rate because s/he is no longer employed, has recently started working or due to other changes. (https://prosentti.vero.fi/VPL2018/Sivut/Henkilotiedot.aspx)
The Gross Income Calculator is a digital self-service online tool used in situations where the employer and the employee have agreed on the net amount of wages to be paid and are executing the employment contract. The calculator can then provide an estimate of the correct gross income corresponding to the agreed net income.
ROT (repairs, conversion, and extensions) and RUT (cleaning, maintenance and laundry) are tax relief schemes for consumers on the labour costs of domestic services, which aim to increase declared work and boost employment.
ROT deductions cover home repairs, conversions and extensions and reduce the cost of labour for these services by 30 %. RUT deductions cover cleaning, maintenance and laundry and reduce labour costs by 50 %.
In response to the COVID-19 outbreak and subsequent lockdown, the Spanish Government introduced the Telework Legislation (Royal Decree Law 28/2020) in October 2020 to support teleworking in Spain. Specific regulations and software have been made available to check documents virtually and to contribute to tackling undeclared and under-declared work in the new context. Prior to this measure, the legislation related to teleworking was lacking, as teleworking in Spain has previously been a rare occurrence.
Title of the practice in original language:
La Ley de trabajo a distancia
Tettpå is a nationwide initiative led by the Norwegian Tax Administration to reduce the demand for non-compliant labour in the construction industry and promote a sustainable working life. The practice empowers consumers to make informed and lawful choices when hiring tradespeople by providing information, guidance, and easy access to verified resources.
Key activities include the online Tettpå Guide, targeted calls to property builders and buyers, digital letters to property buyers, national media campaigns and co-creation with banks to integrate responsible building practices into financial advice.
Developed in close collaboration with public authorities,employer and employee confederations, the construction and real estate industries, the financial sector, and consumer interest groups. Tettpå builds trust, engagement, and shared responsibility across sectors.
Anchored in the Norwegian Government’s strategy against social dumping and work-related crime, the initiative helps create fair competition, safer workplaces, and greater sustainability across environmental, social, and economic dimensions.
Truck Mobility Info is a blog specialised on regulations, standards and news on road transport, compiled by the private company Move Expert, aiming at providing up-to-date, accurate and user-friendly information to support all stakeholders in the road transport sector in their daily work.
The CCG provides a central point for institutions involved in tackling undeclared work, which has led to increased coordination and joint implementation of measures and approaches.
Title of the language in original language:
Nelegalaus darbo reiškinių centrinė koordinavimo grupė
The Federal Customs Administration’s Financial Control of Undeclared Work Unit was given extended authority in the 2004 ‘Act to Combat Undeclared Work and Unlawful Employment’. FKS checks company compliance with labour law, taxes and social security contributions as well as with migration law. One important activity is to carry out on-the-spot inspections at enterprise sites and workplaces.
The Foreign Labour Inspection Unit’s work focuses on verifying that foreign employeesi have the right to work legally in Finland and that the terms and conditions of their employment agreements comply with the statutory minimum requirements of Finnish labour law. It aims to intervene early in cases of undeclared work and labour exploitation of third-country nationals and EU mobile workers.
The Gamechanger for Compliance for Posted Workers is a comprehensive initiative created to enhance compliance with administrative requirements and minimum remuneration compliance for posted workers. The Corporate Migration Centre (COMIC) network provides advice in labour and employment law, particularly posting of workers, using a compliance monitoring and management software. The software leverages digital technology to streamline compliance and record-keeping processes. It provides real-time updates, automated monitoring, and digital document management, making it a highly effective tool for managing compliance with posting rules.
The Grey Economy Information Unit (GEIU) was established in 2011 to promote the fight against the grey economy. It produces and shares information on undeclared work and other undeclared economic activity. Through its Compliance Report Service it provides a single point of access for permitted public authoritiesi to gain information on organisations and individuals within organisations suspected of engaging in undeclared economic activity.
Contact person:
Antti Jauhonen, Senior Advisor, GEIU
Email: antti.jauhonen@vero.fi
As mandated by Law 4808/2021, companies are required to implement an electronic system for measuring working hours, connected to the ERGANI II Information System. The process involves the real-time registration of employees’ working time through various methods, ensuring accurate records. Employees access their data through the myErgani mobile app and web portal. Violations result in fines, promoting adherence.
Holiday vouchers have been available in Romania since 2009 to tackle the high level of undeclared work in tourism, by steering citizens away from purchasing undeclared goods and services. In 2015, the holiday voucher scheme, initially only available to private sector employees, has been extended also to public sector employees.
The Finnish Incomes Register provides an up-to-date, comprehensive repository of individual earnings, social insurance contributions, benefits and pensions data which various authorities and all employers are obliged to report. It deters undeclared work by allowing the Finnish Tax Administration to establish whether all required payments have been made, reducing the likelihood of companies not reporting all incomes or reporting inconsistent information to different authorities.
Contact person:
Arto Leinonen, Ministry of Finance
Email: arto.leinonen@vm.fi
The information campaign to raise awareness of labour law among workers and employers in order to prevent infringements and tackle undeclared work was carried out as part of the 2012-15 project to enhance the effectiveness of the labour inspection system in Hungary.
Title of the practice in original language:
TÁMOP-2.4.8-12/1-2012-0001 "A munkahelyi egészség és biztonság fejlesztése, a munkaügyi ellenőrzés fejlesztése"
The Labour and Social Security Inspectorate School aims to strengthen the capabilities of the Spanish Labour Inspectorate (ITSS) by organising training programmes and activities for all staff. By conducting research about new undeclared work trends and by providing continuous training, the School specifically enables labour inspectors to detect and prevent undeclared work more efficiently.
Title of the practice in original language:
Escuela de la Inspección de Trabajo y Seguridad Social
The Labour Auditor is a service for the investigation and prosecution of social criminal law infringementsi that may involve organised social fraud, in particular the performance of undeclared work e.g. non-declaration of employment or social security contributions, non-declaration of employment of foreign workers, and/or the use of letterbox companies.
The Nacka project’ meant that the municipality required the contractors who won a tender to comply with a regulatory system including
1) the so-called ID06-system* or a similar system for daily identity and attendance control of all individuals at the worksites, and to
2) once a month send the sealed ID06 records, as well as individual declarations of taxes and social fees paid for the individual workers at the worksite, to the Swedish Tax Agency for cross-control. The project presupposed organized cooperation with the Tax Agency, which also should make unannounced checks at the worksites. The municipality made unannounced controls as well.
The Swedish Construction Federation (Sveriges Byggindustrier) had introduced the ID06 system for identity and attendance control in 2006, when seven member associations immediately adopted the system. http://www.id06.se/userfiles/files/dokument/ID06%20eng.pdf
The Belgian Labour Inspectorate set up an information Contactcentre in order to respond to all requests for information regarding labour legislation monitored and enforced by the Inspectorate. The aim of the Contactcentre is to encourage compliance with, and reduce evasion of, labour law.
The National EESSI Presidium is an initiative by the National Institute of Social Security (INPS) in Italy, aimed at enhancing efficiency, effectiveness, and innovation in managing EESSI (Electronic Exchange of Social Security Information) cases.
This initiative, referred to as INPS' ‘New Deal’, focuses on centralizing the EESSI services which were previously decentralized across 23 regional/metropolitan directorates. This decentralization had caused delays and issues with uniform interpretation.
The Presidium was established as a pilot project in the second half of 2023 and showed excellent results by processing about 9,500 cases in six months. Since January 1st, 2024, the National EESSI Presidium has become a stable entity providing EESSI services in various branches such as Family Benefits, Unemployment Benefits, Sickness, Recovery, and Horizontal.
The Swedish Work Environment Authority (SWEA) set up a new temporary internal unit, The National Triad for Mandatory Supervision, to coordinate the national response to COVID-19, resulting in internal and external re-organisation and adaption measures (e.g., teleworking, remote inspections etc.). It provides guidance for labour inspectors to adapt their working methods in order to ensure all inspections are effective. Regarding undeclared work it is still considered essential to have on-site inspections.
Title of the practice in original language:
Nationell Triad för Obligatorisk Tillsyn
The “National Labour Inspectorate’s (NLIs) communication activities and advice for refugees from Ukraine taking up work in Poland” was initiated in response to the outbreak of war in Ukraine on 24 February 2022. The State Labour Inspection, together with its 16 District Labour Inspectorates started to carry out information activities for Ukrainian refugees to ensure that they obtain the basic knowledge of the applicable labour law provisions and become more aware of the possible risks in labour relations. They did so by approaching Ukrainians already at the border crossing as well as visiting temporary accommodation facilities, informing them about basic requirements regarding the employment relations and basic labour rights, thereby contributing to their chances of finding lawful employment.
The NLI’s communication and educational campaign on “Drivers’ working time and road traffic accidents” aimed at increasing the practical knowledge of road transport legislation with a particular focus on the breaks and rest periods obligatory for professional drivers. The campaign also raised awareness and showed the importance of drivers’ mental and physical condition for road safety.
Title of the practice in original language:
Kampania informacyjno – edukacyjna “Czas pracy kierowców a wypadki drogowe”
Online tool: Electronic system, Register, Database, Service
The Portal for Transnational Postings, available to foreign companies for the transnational posting of workers in Italy, allows companies operating in the EU (i.e. service providers) to submit the mandatory notifications prior of the start of the posting period in Italy in a simple and effective manner, by accessing a web-based application to initiate the procedure.
RAVIE (Relais Assistants de Vie) is an innovative initiative developed by IPERIA to support and professionalise homecare workers who provide essential assistance to elderly and disabled individuals. It addresses both societal needs, such as the rising demand for quality homecare services and sector-specific challenges, including a critical shortage of skilled care workers and the professional isolation many face, particularly in rural or underserved areas. RAVIE aims to address these issues by creating local professional networks that connect homecare workers and offer them access to practical tools, peer-to-peer support, and a customised training programme tailored to the demands of their daily work.
RAVIE was developed in response to a 2005 study conducted by IPERIA, which highlighted several challenges faced by homecare workers:
Professional isolation, particularly in rural areas
Limited access to information about available resources, training, and certification
Lack of professional identity and awareness about training and certification opportunities
Significant shortage of skilled care workers, particularly for elderly and disabled individuals
Low social recognition of caregivers, despite the demanding nature of their work
These findings pointed to the need for a solution that not only provided training but also empowered workers, connected them with peers, and offered personalized support to address these challenges.
The RAVIE program consists of five interactive training sessions, each lasting three hours. Sessions are designed to be flexible and responsive to the needs of the participants. Groups are small (up to 15 people) to promote active participation and peer exchange. A trained facilitator, usually, a professional trainer or a guidance counsellor, who understands the challenges of the care sector, leads each session.
The training is highly customized: although the session structure remains consistent, the topics covered are tailored to the group’s specific needs. Workers, together with their mentor, select the topics and the schedule, ensuring the program is practical and directly applicable to their work.
The five sessions include:
Session 1: Introduction and identification of professional challenges faced by care workers. Participants agree on the topics to focus on during the program.
Session 2: Expert intervention on a specific challenge (e.g., nutritionist on dietary needs for elderly clients).
Session 3: Expert intervention, addressing a different challenge (e.g., psychologist focusing on mental health aspects of caregiving).
Session 4: A pedagogical session focused on a theoretical issue identified in session 1.
Session 5: Collective debriefing with participants reflecting on what they have learned and sharing insights.
RAVIE has proven to be highly effective in tackling the core challenges faced by care workers. Successive pilot phases and evaluations show their success in achieving the following objectives:
Strengthening professional and social inclusion by fostering a stronger identity and sense of belonging among care workers.
Reducing professional isolation through the creation of local, supportive peer networks.
Promoting access to continuous training and tailored upskilling pathways.
Responding to workforce shortages by developing skilled, adaptable professionals who meet real care needs.
RAVIE is also widely appreciated by participants, with an average satisfaction score of 9.3/10 over the past four years.
RAVIE is supported by long-term public funding through four national agreements with the National Solidarity Fund for Autonomy (CNSA) (2007–2025) and receives financial support of the professional branch of the homecare sector, ensuring sustainability and strong alignment with sector workforce strategies. RAVIE is fully operational in 34 departments across France, demonstrating its effectiveness and adaptability. Its successful implementation in diverse local contexts confirms that the model is transferable and can be tailored to meet the specific needs of other regions.
The Road Traffic Control Information System supplies information which tracks, processes and analyses data from vehicles' digital or analogue tachographs. This information is used by the Greek Labour Inspectorate to cross-check data on working days, hours and contracts, which is supplied by the Information System ERGANI and drivers’ route books in order to detect under-declared and undeclared work in the road transport sector.
In Belgium, the targets of joint inspections are determined during monthly meetings of (regional) district cells (Arrondissementscellen/Cellules d’arrondissement) with core actors. These decisions are integrated into an overall SIIS annual action plan to combat social fraud that covers around 10 000 joint inspections per year. On-site inspections are carried out by various social and labour inspection services in collaboration with the Social Information and Investigation Service (SIIS). By conducting field visits jointly, they enhance the effectiveness and efficiency of inspections, enabling the simultaneous addressing of multiple facets of social fraud, and often, other related offenses.
The Valtti-card is a photo identity card and a smart card used to gain access to construction sites fulfilling the legislative requirements of the Occupational Safety and Health Act concerning identification of construction employees.
Since 2017 the Labour Inspectorate organises training on an annual basis to inform social partners on the issue of undeclared work, relevant legislation, and measures to tackle undeclared work. Some trainees, in turn, agree (voluntarily) to provide similar training to the members of their own organisations as well as share information on suspected cases of undeclared work with the Labour Inspectorate.
The Greek Labour Inspectorate has made a concerted effort to improve inspectors’ skills to enable them to use new IT tools. As several digital tools have been introduced in recent years, the Labour Inspectorate has developed printed manuals, guidelines and tele-video training with updated information. It has also improved the IT tools to make them more user-friendly by taking into account inspectors’ feedback.
The Bulgarian Labour Inspectorate cooperates actively with Arbeit und Leben Berlin-Brandenburg (AuL), a nongovernmental organisation active in Germany. One of the projects of AuL is the Berlin Advisory Centre for Migration and Decent Work (BEMA), which supports the labour rights of Bulgarian workers in Germany.
In 2021, in the framework of the Eurodetachement project the Bulgarian Labour Inspectorate and BEMA produced information materials to inform Bulgarian workers, posted to work in Germany, of their rights and direct them to reputable consultation centres.
Governmental and non-governmental partners from Moldova and Germany started an initiative to effectively inform Moldovan seasonal workers active in the agriculture sector in Germany. The stakeholders involved signed a cooperation agreement to provide workers with practical information on labour rights and conditions in Germany prior to their departure. The project included online trainings on German labour and social law in seasonal work for stakeholders in Moldova; advice and labour law counselling for Moldovan workers; the preparation of an information brochure; and the establishment of communication channels for workers to stay in touch and allow efficient communication with stakeholders in Germany.
On 1 April 2022 Lithuania introduced the Transparent Worker Identification (QR) Code. It is obligatory for anyone performing construction work on a construction site. It allows competent authorities to verify the status of workers and determine if they are working legally or not, including employed, self-employed persons, and posted workers.
Construction sector
Since 2018 the Spanish Labour Inspectorate (ITSS) has been investigating the personal and household services (PHS) sector within the collaborative economy to combat undeclared work and facilitate the transition of PHS workers to the formal economy.
Title of the practice in original language:
Actuación de la Inspección para hacer frente al trabajo no declarado en los servicios personales y domésticos
There are two aspects to the CESU:
The CESU declaration (or simply known as “CESU”) is a tool (paper or online) for the declaration of employment, to be completed by a PHS service user/employer. The PHS worker is paid via cash, bank cheque etc. or a pre-financed CESU;
The pre-financed CESU (“CESU préfinancé”) is a voucher, which is totally or partially prepaid by a company, a local authority etc., and used by the service user/employer as a means of paying a PHS worker.
Sector: Health and Social work
Contact person:
Denis Darnand
Head of the Social Security Contributions Collection, Directorate of Social Security, Minsitry of Solidarities and Health
e-mail : denis.darnand@sante.gouv.fr
The URSSAF Office of Paris has launched a working group dedicated to collaborative platforms with a mixed composition, including: representation from URSSAF Inspectors and managers, the Internet national investigation unit which operates at national level, local labour administration, and local tax administration (10 participants in total).
Three virtual reality films were created as part of the Swedish Work Environment Authority’s 2015-2018 awareness-raising campaign on undeclared and unhealthy work portraying examples of unhealthy competition in different workplace environments, including a kitchen, a construction site, and a farm.
This systemic model of preventive control measures called “Warned to Choose” identifies companies who are not complying with regulations concerning the non-recording of all hours worked by employees and the payment of envelope wages (where a part of the wage/salary paid to the worker is undeclared by the employer). In such cases the companies receive a warning letter from the interdepartmental working group (consisting of the State Tax Inspectorate, State Labour Inspectorate and the State Social Insurance Fund Board) and are subject to strict control procedures by the State Tax Inspectorate if they don’t explain or rectify the situation within a certain timeframe.
The Finnish Centre for Pensions has published a webpage for international employees and employers (or any other interested) to make it easier to take out all the statutory social security contributions in Finland. In the webpage we have published practical guidelines about statutory social security system and contributions in Finland.
The information is available in English, Estonian, French, German, Italian, Russian, Spanish, Swedish and in Finnish.
In addition to the webpage, we have developed an online service/tool to help employers and employees to determine the social insurance contributions they must pay while in cross-border working situations. The webpage and online service together simplify the process by providing simple and practical guidelines and information. Online service is available in Finnish, Swedish, and English.
The online service for employers and employees is fully digital and free of charge so it can be used anywhere, anytime and by anyone.
The Finnish social security system is complex, with various statutory contributions paid to different institutions. Employers and employees, especially those unfamiliar with the Finnish system, face challenges in determining their obligations, leading to potential errors and increased costs. Therefore, both the updated webpage and the online service offer practical help when coming to work in Finland or when hiring people in Finland.
The Work and Life counselling service has 18 single points of contact across Germany to support EU mobile workers exploited through irregular employment practices. It targets sectors where undeclared work is high (agriculture, construction, social care) and empowers EU mobile workers to obtain regular employment, housing, and social rights. The Information Centre Labour Mobility in Hamburg is particularly active.
The Work Help Finland Mobile Application provides information about rights and responsibilities for employees in Finland. It is intended for foreign workers coming to Finland and who are already residing in Finland. The application also helps workers to find the key agencies that can assist if workers suspect that they have been mistreated.
Contact person:
Juha Tuovinen
Chief Superintendent, Ministry of the Interior, Finland
Email: juha.tuovinen@intermin.fi
The working group on fair competition in aviation includes representatives of the aviation industry, trade unions, and the relevant ministries. It was set up by the Danish Ministry of Transport (now Ministry of Transport and Housing) and established under the Danish Aviation Council to prepare a report on social dumping in aviation and help fight bogus self-employment in the sector. The working group holds regular meetings and monitors, exchanges information, develops policies and informs on policy initiatives from the Ministry of Transport and Housing in the area of fair competition in aviation.
Title of the practice in original language:
Arbejdsgruppen for Fair konkurrence i luftfarten
The Netherlands Labour Authority has created digital checklists on www.zelfinspectie.nl to support employers in being compliant with the law and make legislation accessible to them. Employers answer a questionnaire on the website, which covers five topics: Decent work, Health & safety at work, Hazardous substances, Psychosocial workload and Accident Investigation. Some examples of questions are as follows: ‘Do you involve the company doctor in your working conditions policy?’, ‘Does your organisation have a risk inventory and evaluation with attention to all sources of work pressure?’, ‘Have employees in your organisation been confronted with aggression and violence by third parties in recent years?’, ’Do your employees receive a payslip?”. Based on the responses to the questionnaire, the employers receive an action checklist, highlighting areas that need improvement to meet legal requirements.