Improving fairness in the economy through a better understanding of undeclared and underdeclared work

The main goal of this opportunity is to promote fairness in the economy by deepening the understanding of undeclared and underdeclared work, as well as the evasion of payments related to workers' earnings. The initiative aims to equip policymakers and social partners with valuable insights into the scale, nature, and causes of these practices, along with practical policy advice. Key focus areas include the impact of disruptive technologies, behavioral factors, gender and social differences, and the relationship between undeclared work and tax or social security systems. The research should provide evidence-based recommendations and adopt a multidisciplinary approach. Activities should cover a group of countries with varying levels of undeclared and underdeclared work.

• Investigate the scope, drivers, and consequences of undeclared and underdeclared work in Europe and beyond.
• Generate comparable, rigorous evidence across sectors or regions to better understand this labour phenomenon.
• Analyse economic, social, and equity implications, including impacts on vulnerable groups and labour markets.
• Explore policy and enforcement mechanisms, such as legal frameworks, inspection strategies, awareness campaigns, and incentive programmes.
• Include insights from both quantitative and qualitative research methods, drawing from sociology, economics, labour studies, and other SSH disciplines.
• Provide policy-relevant recommendations to promote fair labour practices and reduce informal work.
• Build on and synergies with existing EU research outputs related to informal or precarious employment.

Examples:

• A comparative study on the impact of digital platforms on undeclared work in two countries with different regulatory environments.
• A research project analyzing gender differences in underdeclared work across several European economies.
• An assessment of the effectiveness of policy measures to reduce tax evasion linked to undeclared work in a multi-country context.

• Personnel costs for researchers and project staff
• Costs for data collection and analysis
• Travel and accommodation for fieldwork or project meetings
• Costs for organizing workshops, conferences, or stakeholder engagement activities
• Communication and dissemination activities (e.g., publications, reports, websites)
• Purchase of equipment or software necessary for the research
• Subcontracting specific tasks or services
• Indirect costs (overheads) as allowed by the lump sum model
• Project management and coordination expenses

All costs must be included in the lump sum and detailed in the budget table. Only expenses directly linked to the project are eligible.

• Budget for this Call: 10.200.000€
• Number of Grants attributed: 3
• Budget per project: 3.400.000€

• Applicants must be from countries eligible under the Horizon Europe Programme, as defined in the programme guide.
• Eligibility may include certain non-EU or non-Associated Countries if specified.
• Applicants must demonstrate financial and operational capacity to complete the project.
• Applications must meet the formal submission requirements (page limits, templates, etc.).
• Proposals must align with the specific topic and expected outcomes of the call.
• Applicants may need to form networks or partnerships, depending on the programme's collaboration requirements.