In the United States, there are still many people who are employed "under the table." This refers to laborers, often in the service industry, who are not officially on the books and are compensated in cash. This makes handling employment much simpler, especially for high-turnover short term positions, but it also allows both parties to evade taxes which has severe legal consequences. Employees who are paid off the books are subject to other abuse, such as not being paid the legal minimum wage.
Someone might choose to work under the table if the labor market pushes them to do so. Perhaps they are unable to secure a job any other way...
https://economix.blogs.nytimes.com/2010/08/30/nannies-under-the-table/
http://www.queensemploymentattorney.com/blog/2018/05/paying-under-the-table/
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