Not only the size but also the composition of shadow economy and undeclared work are different in the EU Member States. The illegal work is apparent in sectors, where there is a high need of physical work, not requiring high qualification or competence, which is often associated with the second job that is performed in order to increase the income in an unofficial way, when the employers pay the whole or part of the salary illegally in order to avoid taxes; the employees work based on the contracts that are filled in an incorrect manner or without them, as well as when the overtime is not recorded, etc. The analysis of a scientific literature shows that the change and the situation in the market of the illegal work are assessed basing them ...