The article analyzes the regulations of the Government Emergency Ordinance no. 117/2021 which define the notions of undeclared work and under-declared work, as well as the compensation of additional work and contraventional liability. The ordinance aims to sanction the behaviour of employers “to discourage practices that generate tax evasion and non-compliance with the rights of the employees which are de...

The article analyzes the regulations of the Government Emergency Ordinance no. 117/2021 which define the notions of undeclared work and under-declared work, as well as the compensation of additional work and contraventional liability. The ordinance aims to sanction the behaviour of employers “to discourage practices that generate tax evasion and non-compliance with the rights of the employees which are deprived of stability and the tran...