How to Prove Employer Deducted Taxes but Didn’t Pay IRS if You Don’t Have Check Stubs

Q: My former employer deducted money from my paycheck for almost a year for back taxes I owed to the IRS. Recently I was informed that the payments were never made. I cannot find my check stubs. What can I do? When I left the company, we were not on the best of terms. Can the company be required to provide the documentation showing that the money had been withheld? If so, how should I proceed?

--E.C., San Clemente

A: Employers are required to retain payroll records for at least three years in California, and the California Labor Code prohibits an employer from making deductions from an employee’s pay for its own benefit.

This appears to be what happened here. You can file a complaint with the Division of Labor Standards Enforcement and request that a subpoena be issued. Your employer can then be required to produce its payroll records at the hearing before the labor commissioner on your complaint.

--James J. McDonald Jr.

Attorney, Fisher & Phillips

Labor law instructor, UC Irvine

No Labor Law Exemptions for Radio Stations

Q: My employer, a radio station, has us working eight-hour shifts without any breaks. Are radio stations exempt from labor laws that require breaks for employees?

--E.A., Long Beach

A: Your employer is not exempt.

The California Labor Code requires that employers provide employees who work more than six hours a day with a meal break of at least 30 minutes. There is no exception for radio stations.

In addition, the Industrial Welfare Commission Orders say employees are entitled to a 10-minute rest period for every four hours or major fraction thereof that they work. There are substantial penalties for employers who fail to live up to their obligations to provide rest and meal periods.

--Michael A. Hood

Employment law attorney

Paul, Hastings, Janofsky & Walker

Defining Full-Time, Part-Time Employees

Q: At what point, in terms of hours per week worked, does a part-time employee have to be considered a full-time employee and accorded all of the benefits offered to full-time employees? Is there a state law covering this issue?

--S.R., Orange

A: There is no state law defining full-time employment status. It is normally left to the employers to contractually define a full-time employee and the benefits that accompany that status.

There are laws, however, that prevent employment policies from being discriminatory or violating public policy. Thus, you should evaluate closely whether certain benefits or privileges are determined by whether a worker is full- or part-time, or whether benefits are being denied for an illegal reason, such as discrimination or as retaliation for complaining about unlawful policies.

Also, determine whether specific benefits can be granted only to full-time employees rather than all workers. For example, it would be improper to grant workers’ compensation protection only to full-time employees when that is required for all employees.

The employer has the option of granting full-time employees such benefits as paid vacation days, paid holidays and paid sick days.

--Don D. Sessions

Employee rights attorney

Mission Viejo

Best Way to Turn Down Job Applicant

Q: I interviewed an outstanding applicant for a secretarial position. The responsibilities for the job are extensive, but it is not an administrative position.

This person has several years of highly responsible positions. Although we received excellent recommendations from her former employers, and I think she would fulfill the responsibilities for this job, I did not offer her the position.

I think she would be happier using her experience and skills in a higher-level position. This was a hard decision--she and her husband are unemployed. What is the best way to handle telling her that we decided on someone else?

--H.P., Pasadena

A: Although it is always difficult to be the bearer of bad news, you must be honest. Telling the applicant that she is overqualified might help ease some of the sting of rejection, but probably not much. Be prepared for her to respond that she is willing to take a lower-level position. If you are convinced you have made the right decision, stick to it.

--Ron Riggio, director

Kravis Leadership Institute

Claremont McKenna College

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If you have a question about an on-the-job situation, please mail it to Shop Talk, Los Angeles Times, P.O. Box 2008, Costa Mesa, CA 92626; dictate it to (714) 966-7873, or e-mail it to shoptalk@latimes.com. Include your initials and hometown. The Shop Talk column is designed to answer questions of general interest. It should not be construed as legal advice. Recent Shop Talk columns are available at https://www.latimes.com/shoptalk.