What is the ruling on an employee entering attendance codes for employees who were not present for work, based on written attendance sheets?

Registering an absent employee as present is a form of forbidden deception and falsehood, and is therefore impermissible. Furthermore, incorporating such falsified records into payroll data constitutes an endorsement of wrongdoing and aiding in sin and transgression. The person in charge must amend the records to reflect the reality. If the deceiver refuses to make the correction, the matter must be escalated to the authorities to absolve one's responsibility.