Report undeclared work
Service description
A person is engaged in undeclared work if, when providing or commissioning services or work, they do so to a significant extent
- if, as an employer, business owner or self-employed person subject to compulsory social security contributions, they fail to fulfil their obligations under social security law regarding registration, contributions or record-keeping,
- if a taxpayer fails to fulfil their tax obligations,
- if, as a recipient of social security benefits, they fail to fulfil their duty to notify the social security provider,
- fails to comply with his obligation to notify the authorities of the commencement of independent operation of an established business (Section 14 of the Trade Regulation Act) or
- has not obtained the required itinerant trader’s licence (Section 55 of the Trade Regulation Act),
- operates a trade subject to licensing as a permanent business on a self-employed basis without being entered in the register of trades (Section 1 of the Crafts and Trades Act).
What does not constitute undeclared work?
Undeclared work does not include services or work performed without the aim of making a profit, which are carried out by family members or partners, as a favour, as part of neighbourly assistance or as a form of self-help.Who should I contact?
The districts and independent towns are responsible for the following offences under the Act to Combat Illegal Employment where services or works are provided or commissioned on a significant scale:
- Carrying on a trade without registering a business
- Carrying on a itinerant trade without a licence
- unauthorised practice of a trade (no entry in the register of tradespeople).
The State Administration Office is the competent supervisory authority and coordinating body responsible for combating undeclared work in the state of Saxony-Anhalt.
The Customs and Financial Control Unit for Undeclared Work is responsible for investigating undeclared work in connection with benefit fraud, tax evasion and breaches of social security law relating to reporting, contribution or record-keeping obligations.
Legal basis
Applications / Forms