It needs to be more than the company profits from the crime, otherwise the employees still benefit.

Making the fine cover all revenue from the crime makes more sense. A bank robber doesn't get to claim that some of what they took should go to pay for their getaway car.

why punish employees? punish the executives. most employees want to live their lives. punishing employees would mean a total stop to all economic activity. i get that you want to be the cool guy and one up the next for punishments but the path you’re on will only lead to your ideas being ignored