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Unpaid / Stolen Social Security Contributions?

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Just had a call from a friend in Phuket. His manager "diverted" payments for SS for a full 2 years. Not a major amount, but still roughly 250'000. No payment made

for any staff whatsoever. How could the yearly audit not ring the alarm bell?

How should he proceed the correct way firstly in regards to payment for the 2 years and secondly with his crook-manager, who has ripped him off? What are

consequences in either part?

 

Thanks for any quick advise & experience.   MS>

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