Is it permissible for a company manager to deprive employees of their annual bonus for not performing prayers?

Abandoning prayer is one of the greatest abominations, and the one who abandons it is considered a disbeliever according to the more preponderant opinion. However, it is not permissible to deny him his rights, because it is not permissible to wrong a disbeliever whose disbelief is agreed upon, nor to take anything from him without his willing consent. The Messenger of Allah, peace and blessings be upon him, said: "Beware, if anyone wrongs a Mu'ahid (person with whom a treaty has been made), or diminishes his rights, or burdens him beyond his capacity, or takes anything from him without his willing consent, then I shall be his adversary on the Day of Resurrection." So, if the bonus is part of the contract or a right of the employee, the manager is not allowed to withhold it. But if it is a voluntary act on his part to motivate the workers, then he may withhold it from whomever he wishes.