off the books

Prepositional phrase

colloquial with regard to income

(colloquial, with regard to income) Undeclared for tax and social insurance etc.

Japanese Meaning

帳簿に記載されていない（公式な記録に載っていない収入） / 非公式、無申告の（税務や社会保険の対象にならない収入）

Many small restaurants pay some of their staff off the books to avoid payroll taxes.

多くの小さなレストランは、給与を申告せずに一部の従業員に支払っており、給与税を回避しています。

Sense（1）

(colloquial, with regard to income) Undeclared for tax and social insurance etc.

His company was fined for paying staff off the books.