Falsification is a criminal offense.

Should an employee be found to have falsified documents, the employer has the option of dismissing the employee for fraud, dishonesty, or serious misconduct.

Further, the employer may likewise file a criminal case against an erring employee who could face the penalty of imprisonment or fine, or both at the discretion of the court. The offense could be classified as falsification of a private document as in this case:

People v. Reyes
G.R. No. L-34516, 10 November 1931

“The accused [employee-timekeeper] in this case was in charge of entering the laborers’ workdays in the time book of the Calamba Sugar Estate. He is accused of having falsified the time book by making it appear that the laborer Ciriaco Sario worked twenty-one days during the month of July, 1929, when in reality he had only worked eleven; and having charged the wages of said laborer for twenty-one days, at the rate of P1 a day, he prejudice the Calamba Sugar Estate in the amount of P10.”

[Held: The employee was criminally liable.]

“By virtue of the foregoing considerations, we [the Supreme Court] are of opinion and so hold that the defendant’s falsification of the time book, with the intent of gain at the expense of the Calamba Sugar Estate constitutes the crime of falsification of a private document with prejudice to a third person, defined and penalized in article 304 of the [Revised] Penal Code.”

In a criminal case, the employer can recover the amount that may have been lost due to the falsification, as well as damages that might have resulted.

Alternatively, the employer may file a civil case for the recovery of any amount or damage suffered by virtue of the falsification. With a civil case, the employee will not face any penalty such as imprisonment or fine.