For instance, according to Eurobarometer data, half of Latvian workers who report carrying out undeclared work state that a reason for doing so is that both parties benefit from such an arrangement (European Commission, 2014b). Since opportunities for employers and employees to collude do exist, balanced and credible legal consequences for both employers and workers should become part of the strategy to make misreporting and evasion less attractive and less socially acceptable. Financial and legal consequences can also be tailored to the type of misreporting (for instance, fines should not apply to employees working unpaid overtime).