A shitty employee, not any different from lots of other employees who frequently aren't actually working when "on the clock". I guess technically it is theft but the worst scenario I have ever seen from such is termination of employment and where I work usually it comes with a full severance package (ie safer to lay someone off versus potentially having to prove grounds existed to fire them).
In the corporate world, and post Covid I bet it is waaay more common, sometimes people just find themselves in a position where they are collecting a paycheck but are practically lost and forgotten. A good employee of course re-asserts themselves and produces, a bad employee just hides. Then you have folks who aren't hiding but just consistently produce at some bare minimum level, ie making 6 figures and only actually working 10 hours a week. Is fairly obvious they aren't a top performer but is extremely hard to determine if they are actually doing something wrong (ie running a business or engaged in some hobby during most work hours) or if they are just a low performer.
Anyway my point is it's no worse when a cop does it.