The Wage Theft Notification and Protection Act aims to enhance employee protections against wage theft in Pennsylvania by establishing clear notification requirements for employers and creating a dedicated fund for enforcement. The Department of Labor and Industry is tasked with developing a plain language summary of wage theft, which must be provided to employees within 90 days of the act's effective date or at the time of hiring. Employers are required to post this summary in a conspicuous location or make it available electronically, and they must update the information as necessary. Failure to comply with these requirements can result in criminal penalties, including fines of up to $500, as well as administrative penalties assessed by the Secretary of Labor and Industry.

Additionally, the act prohibits retaliation against employees who report wage theft or participate in investigations related to it, establishing a rebuttable presumption of retaliation if adverse actions occur within 90 days of such activities. The act also creates the Wage Theft Notification and Protection Restricted Account to fund its administration and mandates annual reporting by the Department of Labor and Industry on wage theft violations. This comprehensive approach aims to ensure that employees are informed of their rights and protected from unlawful practices related to wage compensation.