Labour Ministry, with note no. 2642/2014, stated that the employer who pays cash in hand overtime is subject to a double penalty. The first penalty is the breach of Articles 1 and 3 of Law no. 4/1953 regarding the obligation to deliver the payslip to the employee and the second one is the breach of Article 5, paragraph 5, of Legislative Decree no. 66/2003 regarding the calculation and compensation for overtime.