Which of the following is NOT classified as a payroll fraud scheme?

Stolen paychecks are not classified as a payroll fraud scheme because they do not involve manipulation or misrepresentation of payroll systems or practices. Instead, this category of fraud typically relates to the theft of physical paychecks or their equivalent, which, while certainly fraudulent, does not directly pertain to the processes of payroll management or the alteration of employee earnings and hours worked.

On the other hand, ghost employees, commission schemes, and falsified hours and salary all represent deliberate schemes where individuals manipulate payroll systems for personal gain. Ghost employees involve listing non-existent employees on the payroll to siphon off funds, commission schemes manipulate commission calculations for unjust rewards, and falsified hours and salary involve submitting false information regarding hours worked or wage rates. Each of these schemes actively engages with the payroll process, directly impacting how employee compensation is calculated and disbursed.