Title: Bogusława Urbaniak
Author: Izabela Kolodziejczyk-Olczak
Last saved by: Nispacee
Company: UŁ

THE INFORMAL SECTOR OF THE POLISH 
LABOUR MARKET 

Boguslawa Urbaniak, Chair of Labor and Social Policy, University of Lodz, Lodz, Poland

Introduction

	A characteristic features of a modern labour market in countries that are less developed in economic terms is the existence of a sphere that is labelled differently in the literature, but whose nature is economic activity hidden from the eyes of competent offices (statistical, fiscal, insurance, etc.). ^∗  The informal sector is expanding, becoming occasionally   important part of  some countries economies. Sometimes it  accounts for quite sizeable  part of the labour market.  That is why it  plays a major role in employment creation, production and income generation. 

^∗ Paper presented at the Forty-Ninth International Atlantic Economic Conference in Munich 14-21 March 2000.

This paper aims to reveal the role of the informal sector in  Polish labour market as well as the role of incomes earned from unregistered labour in overall disposable incomes of persons taking jobs in the  informal sector of the labour market.
	The thesis can be posed that if not for the unregistered labour opportunities unemployment in Poland would be much higher and the number of people exposed to poverty would be larger.

1/ The nature of  the informal sector of  labour market 

	In countries with high rates of population growth the informal sector tends to absorb most of the expanding labour force in urban areas. It is a necessary survival strategy in countries that lack social safety nets such as unemployment insurance or where wages and pensions are low.
	American sources  state that “the informal sector is usually the fallback position for women who are excluded from paid employment (...). The dominant aspect of the informal sector is self-employment”[1; p.169]. This statement  is true but in relation to women living in the developing world, especially in those areas where cultural norms bars them from work outside the home. It is proved by the Iranian case where almost 90% of women inhabiting urban areas who took paid jobs in manufacturing, trade, hotels and restaurants and services are employed in the  twilight zone of economy. The share of men in the informal sector of the labour market is very modest and only accounts for 3.4%. (Table 1). This situation is different in the Central and Eastern European countries. Generally, the share of persons employed in the informal sector is very low there compared, for instance, with the Latin American, African or Asian countries. Moreover, proportionally more men than women there are employed.
	A comparative international research in the scale of the phenomenon is very difficult because of the different definitions of the notion arbitrarily defined by the ILO as the informal sector. Generally, the data concerns non-agricultural activities in urban areas and is usually collected according to the recommendations provided by an ILO resolution concerning statistics of employment in the informal sector adopted by the 15th International Conference of Labour Statisticians in January 1993 (pertinent articles explaining how the term informal sector should be interpreted can be found in [1;p.172]). Large part of the countries for which data is available uses the criterion of non-registration of an enterprise, either alone or in combination with criteria such as the small size or the location of the workplace. Most countries (over 60%) only uses the small size as the informal sector criterion, either alone or in combination with criteria such as the non-registration of the enterprise or the type of workplace location. Non-registration as the exclusive criterion is used by some of transition economies, including Poland, to define unregistered employment. 
	Unregistered labour in the surveys of the  informal sector of the labour market in Poland is defined as  [2; p.25] “hired work rendered without an employment contract in writing signed by the employer and employee, irrespective of the sector of ownership, including also individuals and individual farms. The employee is not offered social security as the employer does not pay contributions due to wages being paid out and the employee does not pay the income tax. Besides, self-employment can also be viewed as unregistered labour if obligations to the state arising from the business operated are not fulfilled (for instances taxes are not paid)”.
Table 1
	Informal employment in urban areas in selected countries

Country

Year

Urban informal sector 

Total

employment  (%)

Men

of urban employment

Women

Turkey
Poland
Slovakia^1/
Lithuania
Ukraine
India^2/
Indonesia^3/
Thailand
Argentina^4/
Chile
Mexico^4/
Peru^5/
Ghana
Iran^6/

1993
1995
1995
1997
1997
1993
1995
1994
1995
1997
1995
1995
1997
1996

15.0
12.8
17.4
 8.5
 4.9
44.2
20.6
47.6
45.7
30.3
54.0
49.1
78.5
17.9

...
14.3
22.9
11.9
 4.5
...
19.1
46.1
...
31.9
...
...
...
 3.4

...
11.0
 9.9
 4.8
 5.3
...
22.7
49.4
...
27.4
...
...
...
89.5

Notes: 1/urban and rural; 2/transport, hotels and restaurants, manufacturing, trade, educational, medical, community, cultural and other services, storage and warehousing, mining and quarrying; 3/ urban and rural, manufacturing, 27 provinces; 4/ urban and rural; 5/ urban and rural, Lima metropolitan; 6/ manufacturing, trade, hotels and restaurants and services.
Source: Key Indicators of the Labor  Market 1999, ILO Geneva, pp.178-182

2/ The scope and structure of  informal  employment in the Polish labour market by employee's gender, age and place of residence 
	
	Unregistered employment includes hidden labour. Research in unregistered labour has been conducted in Poland since 1995, being part of broader analyses aiming to estimate the scale of the  informal economy and especially the size of hidden production and hidden income. 
	The presented results were provided by a special modular survey of households conducted by GUS (Central Statistical Office) within the 1998 examination of the economic activity of population. The sample covered 25 300 persons aged 15 years plus. By comparing outcomes provided by the 1995 and 1998 surveys we can conclude that informal employment was declining. The level of the rate (urban informal employment as a percentage of total employment) went down from 12.8% in 1995 to 7.4% in 1998.
	The most frequently unregistered jobs are taken by men in rural areas (Table 2) Among all rural population aged 15 years plus the percentage of persons employed in the  informal sector was 6.4% in 1998, being almost 70% higher than among urban population (3.8%).
										Table 2
Persons employed in the  informal sector of the labour market in 1998 
by gender and place of residence (%)
Place of residence | Total | Men | Women

Total informal employed, incl. 
•	Towns
•	Rural areas

100.0
50.3
49.7

100.0
46.2
53.8

100.0
60.0
40.0

Share of employed persons among all population aged 15 years plus
•	Total
•	Towns
•	Rural areas

4.8
3.8
6.4

7.0
5.2
9.9

2.7
2.5
3.1

Source: Praca nierejestrowana w Polsce w 1998 roku [ Unregistered labour in Poland in 1998 ], S.Kostrubiec (ed.) GUS,  Warszawa 1999, p.36.

	For a majority of persons unregistered employment is a temporary and short term solution, lasting to 5 days. However, for every fifth respondent it was a steady job. The category of persons treating unregistered labour as a permanent source of income largely results from the lack of official employment opportunities, as well as financial benefits for both the employer and employee when taxes are evaded. In Poland the share of contributions paid to social security in total labour costs incurred by medium-sized companies (employing from 5 to 50 persons) amounted to 24.8% (the 1996 survey). Consequently, persons working illegally, and thus excluded from social security, can be better paid. 
	In many cases a job without a formal employment contract is the only feasible option to get a job at all. Employers argue that it is unprofitable for them to create jobs that are subject to high contributions to social security. The reform of the social insurance system introduced in January 1999 is expected to change the situation. The burden of the insurance contributions has been divided between the employer and employee. 
	In 1998 unregistered labour was rendered by 1.4 million people, including (Table 3 ):
•	5.5% of persons defined as formally employed persons,
•	14.6% defined as unemployed persons, and
•	2.4% of economically inactive persons.
Table 3
Structure of persons employed in the  informal labour market (% of population) 
aged 15 years plus
Category of persons employed in the informal sector of the labour market | Total | Men | Women
Formally employed persons | 5.5 | 7.6 | 3.0
Unemployed persons | 14.6 | 21.4 | 9.4
Economically inactive persons | 2.4 | 3.7 | 1.6
Source: Praca nierejestrowana w Polsce w 1998 roku, [Unregistered labour in Poland in 1998 ], S.Kostrubiec (ed.) , GUS, Warszawa 1999,  p.37.

	Unregistered jobs were taken by persons irrespective of their age (Table 4 ). However, the most sizeable population was persons at the age of full working age, i.e. from 25 to 44 years, who accounted for almost half of the total population employed in the  informal sector of the labour market. This group comprised almost 75% of men. As a result, in the group of men aged 25 – 44 years almost every eleventh person was employed without contributions to social security and due taxes. Among women – which has already been emphasised as a characteristic feature of this part of Europe – the share of persons employed in the  informal sector of the labour market was small and only accounted for 3.4-3.7% of women aged 24-44 years. 
Table 4
Structure of persons employed in the informal sector of the labour market by age
Age | Total | Men | Women

Total
•	less 24 
•	25-34
•	35-44
•	45-59
•	60 plus

100.0
•	23.1
•	22.2
•	26.8
•	21.4
•	 6.5

100.0
•	22.8
•	23.4
•	27.2
•	21.3
•	 5.3

100.0
•	24.0
•	19.5
•	25.8
•	21.9
•	8.8

Share of illegally employed persons in all population aged 15 years plus 
•	under 24 years
•	25-34
•	35-44
•	45-59
•	60 plus

5.7
6.4
6.4
4.5
1.4

7.9
9.2
9.1
6.4
2.1

3.5
3.4
3.7
2.6
1.0

Source: Praca nierejestrowana w Polsce w 1998 roku, [Unregistered labour in Poland in 1998], S.Kostrubiec (ed.), GUS, 	Warszawa 1999,  p. 40.

3/ Unregistered employment by levels of education, types of jobs and regions

	In the group of illegally employed persons prevailed those with basic vocational education, that together with persons having elementary and incomplete elementary education made up almost ľ of the category of employees in question. Persons taking unregistered jobs and having tertiary and post-secondary education accounted for 2.5-2.7% of all persons with such education, regardless of their gender and place of residence (Table 5).
Table 5
Structure of persons employed in the informal sector of the labour market 
by level of education
Level of education | Total | Men | Women | Urban area | Rural area

Total 
•	Elementary and incomplete elementary 
•	basic vocational
•	secondary
•	tertiary and post-secondary

100

31.9 
       41.6
       20.8

5.7

100.

32.6
     46.5
17.5

3.4

100

30.5
     30.2
28.8

10.5

100

27.4 
      37.9
24.9

9.8

100

36.4 
     45.3
16.7

1.6

	Source: Praca nierejestrowana w Polsce w 1998 roku, [Unregistered labour in Poland in 1998], 	S.Kostrubiec (ed.),GUS, 	Warszawa 1999, p.41.

	Employment in the  informal sector of the labour market is associated with very simple operations, the execution of which does not require high skills. This opinion is confirmed by the list of jobs done by persons employed illegally. As it results from data in Table 6 these are mainly farming, gardening, building and installation jobs. Men and women took jobs of different character; most women worked in farming and did care-related jobs. Even though the latter type of jobs is very frequently informally taken by women in many regions of the world, including developed countries, the high involvement of Polish women in gardening and farming is characteristic of the country, where persons formally employed on private farms make up a group of more than 4 million , i.e. over Ľ of all persons employed in the country. 
Table 6
Five most popular unregistered jobs taken by women and men living in urban
 and rural areas in 1996
Total informal employed persons | Men | Women | Urban areas | Rural areas
1/gardening and farming jobs - 20,3% | 1/building and installation services – 22,4% | 1/ gardening and farming jobs rolne-15,6% | 1/bulding and installation jobs – 17,2% | 1/gardening and farming jobs –29,0%
2/neighbor services - 17,3% | 2/ gardening and farming jobs –22,2% | 2/ care of a child / elderly person – 14,4% | 2/ repairs and maintenance of buildings and installations - 16,0% | 2/ neighbour services – 22,6%
3/construction-installation jobs - 15,9% | 3/ repairs and maintenance of buildings and installations – 20,5% | 3/tailoring –13,7% | 3/neighbor services – 11,9% | 3/ building and installation services – 14,5%
4/repairs and maintenance of buildings and installations - 14,5% | 4/neighbor services – 19,5% | 4/ trade - 12,6% | 4/gardening and farming jobs – 11,8% | 4/ repairs and maintenance of buildings and installations –13,2%
5/ car check-ups and repairs - 5,3% | 5/ car check-ups and repairs –7,6% | 5/ neighbour services – 12,3% | 5/ trade - 7,8% | 5/ transportation services – 5,5%
Source: Based on “Praca nierejestrowana w Polsce w 1998 roku”,  [Unregistered labour in Poland in 1998 ], S.Kostrubiec (ed.), GUS, Warszawa, p.46. 

	Regarding the level of education of unregistered workers we can observe that the typical job of persons with tertiary and post-secondary education was private tuition. These persons took other jobs as well, usually unavailable for other groups, for instance rendered accounting and legal services, translations, medical and nursing services.
	Employment in the  twilight  zone of economy performs two functions: 
•	it is a secondary job for those who are employed legally, 
•	for unemployed persons it is the primary job, thus becoming a substitutive solution when there is no way or will to take a steady job in the legal labour market,
•	for the economically inactive persons who meet the category’s requirements only formally unregistered jobs are primary as well.
	For over half of the respondents the recently taken unregistered job was secondary in nature. Men prevailed in this group – 74%. Therefore, unregistered labour is different for men and women. In the case of women it was rather the only form of employment whereas in the case of men it supplemented jobs held formally. 
	Labour in the  twilight  zone of economy was the only paid employment mainly for young people under the age of 24 (66.0% of women and 60.1% of men in this category), as they were unable to get jobs in the legal labour market or had to combine work with studying. Another category of persons that gave an unregistered job as the only form of gainful employment was older persons aged 60 years plus (67.6% of women and 44.0% of men). For them the formal labour market was inaccessible because of older age and frequently outdated skills.
	The degree of unregistered employment varies depending on the region in the country. As data in Table 7 shows the degree is largely connected with the regional level of unemployment and the level of income provided by legal employment. Regions that are characterised by the highest numbers of illegal jobs are at the same time those that are affected by high rates of unemployment, higher than the national average: in 1998 the national rate of unemployment was 10.4% whereas in the regions with sizeable illegal unemployment it was 13.9%. In areas that showed the lowest interest in informal employment the rate of unemployment was slightly below the national average – 9.9%. The level of wages offered in the official labour market was lower than the national average in regions of both high and low activity in the illegal labour market by 12% and 6%, respectively. The above observations confirm the thesis that informal employment develops mainly in those areas where legal employment is less available and, if available, provides relatively lower wages.

Table 7
Employment in the  twilight  zone of  economy by regions

Regions

Employed in the 
market (% of all

informal sector
population

of the labour 
aged 15 years plus

Average gross wages

Rate of unem-ployment

| Total | Men | Women | Zl | (%)

I.Regions with the highest levels of illegal employment:
•	north-western
•	north-eastern
•	central-eastern
II. Regions with the lowest levels of illegal  employment:
•	capital area
•	central
•	southern

6.7
7.5
7.0
6.4

3.9
3.0
4.3
4.3

10.5
11.4
10.7
 9.3

5.3
4.7
4.8
6.4

3.8
3.9
3.7
3.7

2.6
1.5
3.9
2.5

1081.52
1115.70
1067.50
1061.37

1157.59
1176.55
1108.41
1187.80

13.9
12.8
19.0
10.0

 9.9
 9.9
11.3
 8.5

Source: Based on Praca nierejestrowana w Polsce w 1998 roku [Unregistered labour in Poland in 1998 ], S.Kostrubiec (ed.), GUS, Warszawa,1999, p. 50 and  Rocznik Statystyczny Województw 1999 [Statistical Yearbook of Voivodeships 1999], GUS, Warszawa 1999, pp.170-171.

4/ Incomes from illegal employment

	The reasons that decide about taking an unregistered job are obvious:
•	insufficient incomes, and 
•	an inability to take a legal employment.
However, the illegally workers stated also that they wanted to evade paying too high taxes. Employers decided to offer informal employment tempted by the possibility to escape contributions to social insurance. The four reasons were on average indicated by one fourth of persons with higher and post-secondary education.
	Another highlighted issue is amount of incomes from illegal employment. It is discussed based on information provided by the interested persons which refers to monthly incomes from the most recent unregistered job. 
Monthly incomes earned by persons employed illegally in 1998 ranged from 2.0 to 78% and more of the national net wages earned by persons with legal employment (PLN 1026.70 in 1998). Nearly 88% of all persons employed in the  informal sector earned almost 50% of formal wages.
	Compared with 1995 earnings in the  informal sector of the labour market grew in real terms by 3.4%, whereas net legal wages by as much as 18.4%. This proves a rather modest will on the part of employers to raise unregistered wages and confirms the disadvantaged position of illegal workers in the labour market in relation to those enjoying legal jobs.
	Clear differences could be found between wages of men and women taking illegal jobs.
•	Average monthly income earned by women was by 1/3 lower than that of men,
•	Very low incomes, that is below 8% of monthly wages in the legal sector, were more frequently earned by women than men; this concerned almost every third women and every fifth men,
•	Very high incomes, that is more than 70% of monthly wages in the formal sector, were earned by every tenth men and only every 70^th women employed in the  informal sector.

Table 8
Daily rate for unregistered labour by the type of employer (% of total average wages)
Specification | | Employer of an unregistered worker
| Total | Private person | Private enterprise or a cooperative | Self-employment
| | | Total | Homework system | Other system |
Total | 100 | 97 | 84 | 84 | 84 | 150
Primary job | 78 | 78 | 78 | 72 | 78 | 119
Secondary job | 131 | 128 | 113 | 116 | 113 | 169
Source: Calculation based on data from “ Praca nierejestrowana w Polsce w 1998 roku”, [[Unregistered labour in Poland in 1998 ], S.Kostrubiec (ed.), GUS, Warszawa,1999,   p.76.
	
	Persons employed in the informal sector of the labour market could expect different rates for one day of their work, depending on the employer and whether this was their only gainful employment or just an attempt to support their income from the primary job (Table 8 ). The highest daily rate was guaranteed by self-employment. Then the value of a one day pay was 50% higher than the average daily rate and in the case of additional employment by almost 70%. Relatively lowest pay for one day of work was offered by private firms and cooperatives – they paid on average 16% below the average amount earned by the illegally employed. In addition, regardless of the employer, all who treated unregistered jobs as secondary could expect higher incomes than persons for whom it was the primary employment.
	Generally, unregistered job produced a monthly income accounting for almost 27% of net wages provided by legal employment. The highest income, amounting to 38% of the net wages, was received in the central-eastern region due to secondary jobs.
Table 9
Amount of monthly income from unregistered labour by age of workers and types of work
Type of work | Total | Age groups
| | 15-24 | 25-34 | 35-44 | 45-59 | 60 years plus
Total | 100.0 | 100.7 | 113.0 | 96.7 | 91.3 | 63.4
Primary job | 100.0 | 95.5 | 113.2 | 118.1 | 87.1 | 66.2
Secondary job | 100.0 | 107.1 | 113.5 | 83.8 | 95.1 | 60.5
Note: Monthly pay due to primary job was 7,9% higher than that provide by a secondary job.
Source: Calculation based on data from “ Praca nierejestrowana w Polsce w 1998 roku”, [Unregistered labour in Poland in 1998 ], S.Kostrubiec (ed.), GUS, Warszawa,1999,   p.76.

	The highest monthly wages could be expected by middle-aged persons, 35-44 years old, treating unregistered employment as their primary jobs. Next were young persons aged 25-34 years whose monthly incomes from unregistered jobs were on average 13% higher than those of other persons, whether they treated their jobs as primary or secondary (Table 9 ).
	This situation must have been shaped by the level of education – see data in Table 10.
The highest monthly incomes from unregistered labour could be expected by persons with general and vocational secondary education, the lowest – by those with tertiary and post-secondary education. Its was due to the very low incomes provided by secondary unregistered jobs, being 50% lower than earnings received by persons with tertiary and post-secondary education who treated those jobs as primary employment.
Table 10
Levels of monthly incomes from unregistered employment by level of education
Type of work | Total | Educational level
| | Tertiary and post-secondary | General and vocational secondary | Basic vocational | Elementary and incomplete elementary
Total | 100.0 | 81.2 | 114.5 | 105.8 | 88.0
Primary job | 100.0 | 129.3 | 123.3 | 103.8 | 85.4
Secondary job | 100.0 | 68.4 | 107.9 | 107.9 | 89.8
Note: Monthly pay due to primary job was 7,9% higher than that provide by a secondary job.
Source: Calculation based on data from  Praca nierejestrowana w Polsce w 1998 roku [Unregistered 
labour in Poland in 1998 ], S.Kostrubiec (ed.), GUS, Warszawa,1999, p.77.

Comparative research in the level of incomes from unregistered labour by macro regions distinguished according to very low and very high rate of jobs in the  informal sector of the  labour market provided the below information: see Table 11.
Table 11
Incomes from unregistered  labour by regions
| Monthly income / average pay in the country ratio |
Regions | Total | Primary job | Secondary job

Total
I.Regions with the highest level of unregistered employment:
•	north-western
•	north-eastern
•	central-eastern
II. Regions with the lowest level of unregistered employment:
•	the capital city area
•	central
•	southern

100.0

105.0
 90.6
 98.9
125.4

100.6
103.3
101.8
 96.7

100.0

92.2
102.1
 99.0
 75.6

97.8 
 79.4
109.8
104.2

100.0

105.4
 70.7
 98.5
147.0

105.9
135.0
 94.0
 88.7

Source: Based on “ Praca nierejestrowana w Polsce w 1998 roku”, [Unregistered labour in Poland in 
1998 ], S.Kostrubiec (ed.), GUS, Warszawa 1999,   p. 50 

•	in regions with the highest level of informal employment workers earned on average higher monthly incomes from unregistered labour than in regions with low informal employment; this resulted from the very high incomes from unregistered secondary jobs in the central-eastern region, 50% higher than average incomes from secondary jobs nationwide,
•	high regional variation could be found in incomes from unregistered secondary jobs (the ratio was 1:2.1); in the case of primary job the ratio lower – 1:1.6,
•	the capital area, characterised by a very low informal employment, provides at the same time very good opportunities for very high monthly incomes; in terms of the level of monthly incomes from unregistered labour it took the second position nationwide after the central-eastern region belonging to areas of the highest unofficial employment.
	Information on incomes from informal employment was enhanced by the analysis of the share of incomes provided by unregistered jobs in the total disposable income according to the gender and place of residence of illegal workers – Table 12.
									Table 12
Average  share of  income (%)  from unregistered jobs  derived by 
persons employed  in the informal sector in their monthly incomes 
  by gender and place of residence
Specification | Total | Primary job | Secondary job
Total | 61.1 | 82.6 | 41.4
a/ men | 63.0 | 86.8 | 43.6
b/ women | 56.8 | 75.0 | 35.7
Urban area – total | 60.1 | 81.1 | 37.5
a/ men | 63.4 | 87.5 | 36.9
b/ women | 54.7 | 70.2 | 38.6
Rural areas – total | 61.8 | 84.0 | 44.0
a/ men | 62.8 | 86.2 | 47.2
b/ women | 59.1 | 70.0 | 32.2
   Source: Praca nierejestrowana w Polsce w 1998 roku [Unregistered labour 
   in Poland in 1998 ], S.Kostrubiec (ed.), GUS, Warszawa 1999, p. 83.

The above table shows that in 1998 unregistered jobs in Poland provided more than 60% of all incomes available to persons taking such jobs. No clear variations could be observed between persons working in towns and rural areas. Variation by gender was only larger in urban areas and amounted to less than 9 percentage points. 
	Other calculations allowed to find out that persons taking unregistered jobs had at their disposal relatively low total income that only accounted for:
•	44.0% of average wages in the legal economy. 
	Persons only employed in the  informal sector of the labour market only received:
•	one third of average wages earned in the formal sector.
	The total income of persons who treated unregistered jobs as secondary was definitely higher and it accounted for:
•	62.5% of average wages in the formal sector.
The above data proves that in many cases unregistered labour was an important source of support. Unregistered workers belonged to a group having relatively low incomes.
	Additionally, the survey provided valuable information on households that use unregistered workers. It shows that illegal jobs are primarily offered by workers’ households and those operated by elderly persons – pensioners. Despite a considerable decline in the number and share of pensioners’ households compared with the 1995 data such households employ illegal workers relatively often. The explanation can be sought in the state of health and financial position of persons in those households. Their incomes are below average. The poor health of pensioners as well as insufficient care on the part of social service make them buy minor services at the minimum cost.

Conclusions

1.	Unregistered employment in Poland is mass phenomena indeed.
2.	Most workers assign a secondary function to unregistered jobs.
3.	Number of workers outside the legal sector was lower in 1998 than three years before, but there is the fear that a repeated survey might reveal an increased rate of unregistered jobs due to the modification of the social security regulations making employers pay contributions when additional job contracts are signed with their workers already having permanent employment contracts.
4.	For a majority of persons unregistered employment is a temporary and short term solution, lasting to 5 days.
5.	Unregistered jobs are taken by persons in various age groups – from youth to persons at retirement age.
6.	Illegal job offers requiring low skills prevail, that provide relatively low earnings.
7.	The twilight zone of economy significantly increases the number of jobs, even though these jobs are not permanent.
8.	An unregistered job is a way to survive, especially in areas affected by high unemployment.
9.	The thesis is confirmed that the higher rate of unemployment in the macro region, the more population is involved in illegal employment.
10.	Altogether, workers in regions with the highest rates of illegal jobs made up almost 1/3 of all unregistered employment.
11.	Despite common opinions incomes from unregistered labour are not high, but they are characterised by strong variation related to the type of a job.
12.	Along with the growing level of education of the illegal workers the amount of income from such jobs declines, and this pattern is mainly true for incomes from secondary jobs.
13.	The type of an employer strongly determines incomes from unregistered labour.

Bibliography:
1.	Handbook for Producing National Statistical Reports on Women and Men, cited by Key Indicators of the Labor Market 1999, ILO Geneva
2.	Praca nierejestrowana w Polsce w 1998 roku [Unregistered labour in Poland in 1998 ], S.Kostrubiec (ed.),  GUS, Warszawa 1999 
3.	Mały  rocznik statystyczny 1999 [Small Statistical Yearbook 1999], GUS, Warszawa  1999
4.	Rocznik statystyczny województw 1999 [Statistical Yearbook of Voivodeships 1999], GUS, Warszawa 1999
5.	Rocznik statystyczny  pracy 1999 [Statistical Yearbook of Labour 1999], GUS, Warszawa 2000