Are the employees who prepare payrolls with the names of fictitious employees who do not come to work considered sinful, or does the sin fall upon the manager responsible for their employment and payment of their salaries, especially given the fear of dismissal if they object?

If what was mentioned about the manager is true, then his action is a betrayal and an assault on the company's funds, and an unlawful appropriation of money, which is forbidden by Islamic law. This wrongdoing must be changed if possible without harm; otherwise, it is not permissible to write fraudulent and falsified reports that lead to the unlawful appropriation of money, due to the Almighty’s saying: "And do not cooperate in sin and aggression."