What is the ruling of Islam on workers and engineers signing receipts for salaries from an institution they do not actually work for, in exchange for an annual sum, and presenting these receipts to official bodies?

It is not permissible for you to participate in work based on deception and fraud, as it is a form of cheating, nor is it permissible to assist in it, due to the Almighty's saying: "And cooperate in righteousness and piety, but do not cooperate in sin and aggression." Similarly, it is not permissible for the company to take an annual sum from the worker in exchange for sponsoring him.