Must an employee who received a gift (accommodation expenses covered) from a company client repay the accommodation expenses to the company that paid for them, especially since the gift was given to the employee personally and not to the company?

The difference between a prohibited and a permissible gift lies in the fact that what is gifted to an employee because of their position, such that if they were not in that position they would not have received the gift, is prohibited and must be returned or handed over to the employer. As for gifts to employees, they are unlawful and constitute betrayal (ghulool); because they are a breach of trust. The reason for their prohibition is the position and employment, unlike a gift to a non-employee which is permissible. Gifts to employees open the door to favoritism and bribery and harm the employer. The employee must refuse any gift related to their work. However, if the person is a partner in the company, there is no objection to accepting their gift.