Tutoring phenomenon was differently perceived and interpreted through the years by the society. Tutoring is the undeclared part of the labour market. Undeclared work is wage labor, performed without a work relationship, that is, without an employment contract or other written agreement between the employee and the employer. The employee does not receive social security income, taxes on personal income are not paid from undeclared work, and the employer does not deposit on account of the Department of Social Security and Employment Fund sums by virtue of the paid salary. The purpose of this article is to analyze the tutoring as one of the forms of undeclared work.
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