Available data for Latvia suggest that underreporting of working hours is indeed significant. For instance, while LFS data show that less than 7% of workers (aged 15 and above) report working part-time (less than 30 hours), data provided by revenue authorities show that reported earnings are less than the full-time minimum-wage for 20.3% of employees (data from the State Revenue Service for February 2015). Macro-economic trends may have contributed to this decline, but a number of welcome policy initiatives have played a role as well.