Boss suddenly started paying wages by personal check, hasn't provided a pay stub all year, lied about going thru payroll, friend just found out. (CA)

This is happening in San Mateo County, California. I asked in /r/legaladvice, but it has not gotten much attention, and I'm looking for suggestions on what my friend should do. Thanks in advance!

My friend recently discovered that, despite being an "on the books" employee (who received his w-2 for last year on 1/31), his boss has NOT been paying any of the required deductions/payroll taxes since the beginning of the year. Friend has been told each payday that the mail was late/paycheck didn't arrive, and boss was paying friend with a personal check - boss postured like this was a favor, so my friend wouldn't get his paycheck "late".

I told friend he needed to ask for pay stubs just to have proof of withholding, and when friend asked for the pay stubs, boss admitted he hasn't done payroll all year.

Boss is angry that friend even asked, and is likely going to look for a pretense to fire my friend.

My friend is obviously looking for a new job ASAP, but doesn't want a problem come tax time. He is also afraid of being denied unemployment if boss fires him or lets him go (at will employment means boss could let him go for "no reason" but the lack of boss legally going thru payroll company has consequences, right?)

What agencies should my friend go to in order to pay HIS share of the necessary taxes, and to force employer to pay the necessary taxes, and ensure my friend is eligible for unemployment? My friend wants to follow the rules, and wants to ensure his boss doesn't fuck him (which it's clear is what boss is trying to do).

Please note that my friend is a low-wage employee, and doesn't have the money to get an attorney. That is the whole point of my friend needing to make sure he has unemployment in case he is unfairly dismissed - he doesn't HAVE extra money, so please share suggestions of how my friend can get protected without spending lots of extra money. Thanks

usa jobs
usa jobs resume
usa hotel jobs
usajobs
usa jobs federal government
usa job in ksa
usa jobs
usa jobs login
usa jobs gov
usajobs.gov
www.usajobs.gov
usajobs.com
usajobs
usajobs.gov official