Question about what crime this is who to report to

What type of crime would it be if a manager at a fast food restaurant never filed that an employee quit a job and clocked them in and out for 40 hour weeks as if they were still working there to pocket the paycheck from the corporation? This went on for 7 months with the verbal agreement that the manager and former employee would split the check and he would pay the taxes on it at end of year. Just would like to know how it would be reported and what kind of crime is it