In California, the ROOFING business—because the workmen’s comp insurance premium for that job is MORE THEN the gross labor wages.
I did bookkeeping for a roofing company in the early 90’s. He had over 1/2 of his workers getting cash (which I didn’t discover for quite some months) because the premium THEN was $1.05 for every single dollar of gross wages that were paid out.
I just had my roof replaced due to a major hailstorm and the only person on the crew who could speak English was the foreman.