What is the ruling on a manager taking a portion of the bonus awarded to employees?

If the manager collects deserved bonuses, he is not entitled to take a portion of them, because it is part of his entrusted work, and what he takes is a forbidden gift to the workers, according to the hadith (definition) of Abu Humayd al-Sa'idi.

And if the bonus is undeserved, he has betrayed the trust and consumed unlawful wealth, and you too have taken unlawful wealth. It is obligatory to refrain from taking it and to threaten to report him, and if he persists, it is obligatory to raise the matter to the authorities.