US prosecutors plan to file criminal charges June 5 against Craig Kugel, a former employee of con man Bernard Madoff, according to a letter filed yesterday in Manhattan federal court.

Kugel, who worked in human resources at Madoff’s former firm, will plead guilty to one count each of conspiracy and making false statements and three counts of filing false income tax returns, prosecutors in the office of US Attorney Preet Bharara said.

Kugel, who wasn’t previously charged, will be the seventh person to plead guilty in the feds’ probe of Madoff’s former firm. He will cooperate with prosecutors, according to the letter.

The conspiracy and false statements charges each carry a maximum sentence of 5 years in prison, according to the letter. The top penalty for each of the tax charges is three years.