What is the ruling on using a sum of money allocated for employee transaction fees that could not be returned to them due to financial hardship, and how should one act to return these funds to their unknown owners?

One must repent to Allah Almighty for taking money unjustly and return it to its owners, or seek their absolution if they can be reached. As for those who cannot be reached, one must donate it on their behalf while guaranteeing it. If they are found later, they are given the choice between confirming the charity or having their right returned. The small amount of the money or the embarrassment of returning it does not exempt one from this obligation.