Question: It is noticed that some employees when they arrive to the office for their work, write in the attendance record that they came at an earlier time other than the real time they arrived in. We hope from your Eminence a clarification of the ruling on these affairs?
Answer: ” this is lying and fraud. This is not allowed for them. It is not allowed for a person to come later than the time of work because he is considered a payed employee. It is obligatory for an employee of the government or in a company or a foundation to occupy this time in work. If he comes late, then it is not allowed for him to take a wage except in accordance to the amount of his work and [he should] return the remaining amount unless it is authorized for him.
So him being late is fraud. It combines between two affairs: fraud and lying. He said that he came in a later time and takes the wage for the time he was not present. So it is obligatory for a person to repent, feel remorse, and return [the money] for this or work another [time/day] in exchange for this so that the wage is lawful for him because the wage is in exchange for work. Yes”.
[Taken from: Fatawaa Munawa’ah no. 4]
Faisal Ibn Abdul Qaadir Ibn Hassan