What is the ruling of the Sharia on an employee enabling his direct manager to acquire ill-gotten gains for fear of dismissal, while keeping a portion of the money for himself? And what is the ruling of the Sharia concerning the official?

If the disposal of the amount was your sole responsibility, then you are not permitted to dispose of it except in accordance with regulations, and you are liable for what you took and what you gave to others unjustly.

However, if the money falls under the purview of your direct superior, then you are only liable for the money you took, and both of you must repent. The amount can be returned by depositing it into the company's account or spending it for its benefit. If returning it becomes impossible, then give it as charity to the poor or spend it for the benefit of Muslims.