The employer cannot simply make an employee pay for stolen equipment if the employee refuses to do so. But the employer can fire an employee (if the employee does not have a written employment contract protecting or guarantying his employment) at any time for any reason--including equipment begin stolen on the employee's watch and the employee not paying for it. So the employee may have to choose between this job and paying. Or an employer can sue the employee for the money, and if the employer can prove in court that the theft occured due to the employee being careless or negligent (e.g. leaving equipment unattended), get a court judgment requiring the employee to pay.