In the US, a lot of people think of tax day as a "good day" because they get a refund from the government! Psychologically it is very different if you steal the money before they even see it than take it from them once they have felt it under their tongue.
Plus, I think the OP is referring to money that is technically paid by the employer but effectively passed through to the employee, because that's what happens, not some item on their payslip.
In the US, a lot of people think of tax day as a "good day" because they get a refund from the government! Psychologically it is very different if you steal the money before they even see it than take it from them once they have felt it under their tongue.
Plus, I think the OP is referring to money that is technically paid by the employer but effectively passed through to the employee, because that's what happens, not some item on their payslip.