  The dilemma is compounded by the fact that approximately 50 percent of illegal workers are paid in cash, off the books. Go to any construction site almost anywhere in America, and you will find workers paid cash wages. Virtually every city in America has an area where illegals gather, and people come by to get cheap cash wage labor.   One thing that I've never quite understood about this is how US employers are able to get this cash off the books. I've worked in quite a few companies outside of the US and the auditing was quite strict and we had to account credibly for anything that went out as cash.    Can anyone give me a run-down on how employers are able to take cash in, move it off the books to pay illegals with, and then not have to account for it on their P&L to their auditors or the tax authorities?