"This article deals with the transnational aspects of undeclared work and the role of EU legislation, focusing on four key areas: the informal posting of workers between Member States, including false posting; the presence of third-country nationals on the territory without work permission and thus working in the informal sectors of the economy; cross-border informal work; as well as on social security and welfare benefits in the context of transnational mobility. The article acknowledges a global trend supported by policy at EU and national state levels, that favours temporary, circular and selective migration,1 and that consequently also creates the conditions in which undeclared work grows, either because individuals stay on after the period of temporary migration and work in the informal sector, or because the very temporary nature of their stay, as the article argues, is not conducive to the declaration of work and income, in conditions where workers do not experience returns on their investment in taxes. The article begins by providing a context for undeclared work in its transnational aspects. It then looks at some of the key legal instruments. Finally it envisions contractual arrangements designed to circumvent national regulations or taxation requirements, such as false self-employment. The focus is on migration as a transnational phenomenon in relation to undeclared work. This requires a consideration as to whether, in a context of tightening migration controls throughout the European Union, those who migrate are not only are more likely to be pushed into undeclared work but whether their consequent precariousness puts pressure on the working conditions of those in declared work."

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