On 14 March 2025 a new section 220AA (Theft by employer) was inserted into the Crimes Act 1961.
The new section provides that an employer who intentionally fails, without reasonable excuse, to pay any money owed under an employment agreement (whether or not the agreement is in writing) or an Act (for example the Holidays Act 2003, the Minimum Wage Act 1983 or the Wages Protection Act 1983) commits theft.
If the value of the property (the money improperly withheld) exceeds $1,000 the potential punishment is imprisonment for a term not exceeding 7 years. If the value of the property is between $500 and $1,000 the potential imprisonment is a term not exceeding 1 year, and for under $500 it is a term not exceeding 3 months.