Is it permissible for an employee to rent a house for one of his relatives and reside in another house owned by the heirs, knowing that the rental value will be deducted from his salary?

If your contract with the company stipulates that you are not entitled to a housing allowance unless you actually reside [in a rented property], then it is not permissible for you to resort to deception to obtain money if the rent of the heirs' house is less than the amount allocated for housing. This is based on the Prophet's saying: "Muslims are bound by their conditions in what is lawful."

However, if the contract stipulates your right to a housing allowance whether you reside [in a rented property] or not, then it is permissible for you to inform the company that you are living in a relative's house, even if you are living in another house. This is because lying in this case is permissible if it is a means to obtain your right.