First, look at how the contract is written when you join the company. Generally speaking, it is very clear how employees can compensate. If it is written, it will be handled according to the contract.
Second, generally speaking, whoever loses is responsible. But some bosses also share 55 with their employees. More often, they are accompanied by employees because they are afraid of internal theft.
Lost goods are not intentional, generally 50% shared, but also shared by employees collectively, because after all, the loss is not the responsibility of one person, but related to the management of the boss, manager and head of the cabinet.