Compliance
Intentional Underpayment
Deliberate failure by an employer to pay due entitlements.
Definition
Intentional underpayment is the specific fault element required for the criminal offence of wage theft. It means that the employer consciously and deliberately engaged in conduct knowing that it would result in the failure to pay the 'required amount' to an employee. This distinguishes criminal wage theft from accidental errors, miscalculations, or genuine mistakes, which, while still leading to civil penalties, do not carry the same criminal liability. The prosecution must prove this intention beyond a reasonable doubt.