Companies can issue corporate or business cards to employees, depending on the bank's products, with varying limits and usage categories.
Key points
It's best to set a clear spending limit and purpose for each employee and request expense alerts and reports.
Keep personal and company expenses separate, and don't give employees the owner's card or a shared PIN instead of a card specifically designed for them.
The figures, fees and limits in this answer vary by bank and change over time — confirm them with your bank or the official source before acting.