Is it permissible for an employee, in his capacity as a human resources manager, to suggest that his company purchase work visas at a lower price from a company he knows, and then take the price difference for himself under the pretext of saving money for the company?

If it is permissible to deal in entry visas, then agency in them is permissible. However, for an employee to buy visas for his company at a lower price and take the difference for his personal account is not permissible, because the difference belongs to the company, not to the employee.