Does CEPA (whistleblowers statute) make any distinction between "under-the-table" employees and regular employees? The definition of "employee" under this statute doesn't appear to make that distinction.
Also, I'm assuming that any monetary damages awarded under CEPA may be reduced by the taxes not paid by that employee....
Any thoughts?

Interesting question. I'd like to know as well. Hopefully someone will answer.

What if someone is working under the table, and blows the whistle on their employer specifically for paying them under the table, and then the employer retaliates?

It's like one of those logic questions on the GRE's.;)

Here's the definition from the actual statute:

34:19-2. Definitions

2. As used in this act:

a. "Employer" means any individual, partnership, association, corporation or any person or group of persons acting directly or indirectly on behalf of or in the interest of an employer with the employer's consent and shall include all branches of State Government, or the several counties and municipalities thereof, or any other political subdivision of the State, or a school district, or any special district, or any authority, commission, or board or any other agency or instrumentality thereof.

b. "Employee" means any individual who performs services for and under the control and direction of an employer for wages or other remuneration.



Almost seems like they do not exclude under-the-table employees. Hmmm...

Knowing our State, the under-the-table whistleblower would probably get CEPA protection and get awarded damages from a CEPA claim. I'll look for case law.
If you are the under-the-table employee who needs to blow the whistle on something, you probably have an excellent chance of earning CEPA protection. If you are the employer hiring under-the-table employees, you better post the required poster and make sure your managers don't try to retaliate against any employees, above or below the table.