Can't see much difference from a legal perspective. The difference seems to be one of means with which to pursue the case.
I'd say they would be on shaky legal ground, claiming theft (a criminal charge) of an item they gave him. Its not even theft under false pretences.
What they may have is a civil case where they could sue him for the return of the laptop.
But as has been alluded to above, I think everyone concerned would be better off not bringing the legal community into this argument.
Are you worried they won't be paying you? Have they requested those items?
If both parties want their stuff before they give what is due to the other, then you have a stalemate, and the lawyers will get richer.
I'd say return the laptop and the mobile, if they have asked for them. Mainly because the company is probably within its rights to take those back whenever it wants. You on the other hand are only entitled to your pay at the end of the month.
If they do not refund you or don't pay your salary in full, including reimbursements, only then would I suggest you react by going to the CCMA.
You really do have the stronger bargaining position as your legal recourse is free (CCMA). I don't see the point of causing animosity because you think they might not pay you. For all you know they will.
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