It is a politely way to describe fraud because they are celebrities.
Eg. you declare your uneducated malaysian worker as having $3300 gross salary to qualify for S-pass (lower levy than work-permit).
Then every month, you make him sign a $3300 salary voucher and keep $1300 for yourself. He is only paid $2000
There are two frauds here:
1. You lie to MOM to pay lower levy.
2. You lie to IRAS by not declaring the $1300 cash income from each worker, every month.
It is really very common, more than a third of S-pass holders are under such arrangement.