E/C.12/MDA/CO/3 Right to just and favourable conditions of work 32. The Committee is concerned at the widespread practice of undeclared wages (socalled “envelope wages”), which is a major obstacle in establishing a comprehensive social security system in the country and has a significant negative impact on the right to social security of those whose salaries are not fully declared. It is also concerned at the huge salary arrears, which amount to nearly 140 million MDL and affect over 17,000 employees (art. 7). 33. The Committee recommends that the State party take all measures necessary to ensure that all wages of employees are fully declared and that all delayed and unpaid salaries are paid without further delay. Gender pay gap and equal pay for work of equal value 34. While welcoming the reduction of the gender pay gap by 50 per cent during the reporting period, the Committee is concerned at its persistence, which leads to a wider gender gap in social insurance benefits, such as pensions. It is also concerned at the absence of a legislative framework on the principle of equal pay for work of equal value (art. 7). 35. The Committee recommends that the State party adopt a legislative framework on the principle of equal pay for work of equal value and further reduce the gender pay gap, including by combating gender role stereotypes and improving the vocational and professional skills of women and their employment opportunities in nontraditional occupations. Occupational safety and health 36. The Committee notes with concern the high incidence of occupational accidents, which lead to death and severe injuries, and the ineffective labour inspections. It is particularly concerned at the provisions of law No. 131 on State control over entrepreneurship activities, which limits labour inspections to no more than one per year and provides for employers to be notified five days prior to inspections, and the insufficient financial and human resources allocated to the labour inspectorates (art. 7). 37. The Committee recommends that the State party take all measures necessary to prevent occupational accidents, improve occupational safety and health and strengthen labour inspections, including by revising law No. 131 on State control over entrepreneurship activities and allocating sufficient human and financial resources to the labour inspectorates. The Committee draws the attention of the State party to its general comment No. 23 (2016) on the right to just and favourable conditions of work. Free economic zones 38. The Committee is concerned that the incentive regime for the free economic zones, in particular the application of a 10-year freeze on complying with legislation for investors in free economic zones, may have a seriously adverse impact on the enjoyment of the Covenant rights by workers in those zones. 39. The Committee recommends that the State party take all measures to ensure that the Covenant rights of workers in free economic zones are fully guaranteed and protected, including the rights to just and favourable conditions of work, to form and join trade unions and to strike, to health and to social security. Right to social security 40. The Committee reiterates its previous concern that the average contributory pension in the State party is well below the minimum subsistence level and that non-contributory social assistance benefits are even lower (see E/C.12/MDA/CO/2, para. 12). It is also concerned that: (a) The time devoted by parents of children with severe disabilities to caregiving was not recognized for the period between 1999 and 2017 as regards social security entitlements; 6