What is the ruling on an employee taking more than his due from company funds, and is he obliged to repent and return the money given his difficult financial circumstances?

What the questioner took in excess of his due from the company must be returned if it is still extant, or its value returned if it is no longer available. This is a condition for the validity of his repentance. It is sufficient for him that the company owner absolves and forgives him, for the Prophet, peace and blessings be upon him, said: "Whoever has wronged his brother should seek his forgiveness from it, for there will be no dinar or dirham there." If he is unable to return it or seek forgiveness, it remains a debt upon him that he must fulfill to the best of his ability. His ignorance of the amount does not absolve him from returning it; rather, he should strive to estimate it until he is reasonably certain that he has fulfilled the right.