Electricity thefts in connivance with employees of electricity distribution companies, remain the Achille’s heel of power sector, addressing which continue to be the holy grail. The lackluster performance of technological measures to curb electricity thefts highlights the need to investigate the human aspects too. That’s what this study aims at. The findings, grounded in the responses of the nineteen employees of the Indian electricity distribution companies, detail the factors that induce employees to collude with consumers in electricity theft.