Is it permissible to retain undistributed employee entitlements for over 14 years, or must they be written off?

The money must be returned to its owners or their heirs, in accordance with the Almighty's saying: "Indeed, Allah commands you to render trusts to whom they are due." If it is impossible to find them, the person who intends to give charity has the choice between keeping the money or giving it as charity on behalf of its owner. If the owner is found later, they can choose between ratifying the charity and receiving its reward, or reclaiming their money, in which case the reward goes to the person who gave the charity. It is not permissible to take possession of these funds or destroy anything that proves the owners' right to them.