The NHS suffered no harm. And as you say, employers routinely perpetrate worse frauds against employees. We have a double standard where people are routinely held to much stricter account than companies. It stinks.
https://www.theguardian.com/society/2017/mar/06/jon-andrewes...
He spent years hopping from job to job in different organisations. Some of them were NHS orgs, but others were charities. When his deception was discovered he left the job.
From your link: "the prosecution did not accept his claim that he had performed excellently during his time at various NHS bodies, saying he was rated as “unsatisfactory” in some of his job"
His original trial court documents aren't available, but his appeals against the confiscation orders are available:
https://www.bailii.org/ew/cases/EWCA/Crim/2020/1055.html
https://www.bailii.org/uk/cases/UKSC/2022/24.html
And he did cause harm to those organisations.
> Mr Andrewes has performed valuable services for the hospice and the two trusts in return for the net earnings and, if one were to focus solely on his performance of the services (before his fraud was uncovered), it would be hard to deny that the hospice and the two trusts were receiving full value in exchange for the salary paid.
Businesses are people, but they are VIPs.. unlike most real people.