A shoe shop worker has been accused of stealing nearly $100,000 from his employer.

Kevin Marshall, 37, pleaded not guilty to taking $97,241 from Perry Footwear at Magistrates’ Court yesterday.

He also denied a further charge of falsifying records for accounting purposes.

The offences are alleged to have taken place between November 1, 2009 and December 1, 2011.

Mr Marshall, of Paget, was released on bail and will return to court in two weeks for the case to be mentioned.