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Unpopular opinion: I find this comparison a bit off. Compare your theft from the till to your boss taking $100 from your pocket and it seems more even.
If the Law was fair the same amount of harm would be punished by the same sized penalty, quite independently of the method by which such harm was inflicted, and taking $100 from your pocket inflicts exactly the same amount of harm as shorting your paycheck by $100.
There is a reason murder and manslaughter are punished differently. Intent matters when judging people. If you accidentally break an item in a store, that should be treated differently than someone running in there and purposefully smashing the same item.
My reading from the original post is that it's about the intentional not paying of the correct salary, not something accidental, in which case my point stands that it's the same harm caused, with intent, hence should be the same penalty.
Hopefully you only mean economic crime.