Compliance
Wage Theft
The intentional underpayment or non-payment of employee entitlements.
Definition
Wage theft, under the Fair Work Legislation Amendment (Closing Loopholes) Act 2023, refers to the criminal offence committed by an employer who intentionally engages in conduct that results in a failure to pay a 'required amount' to an employee in full on or before the due date. This includes wages, allowances, superannuation contributions, and leave entitlements owed under the Fair Work Act 2009 (Cth) or an industrial instrument. It specifically targets deliberate actions, distinguishing it from accidental or inadvertent underpayments, which remain subject to civil penalties.