3 people on the payroll for 3 hotels, yet they do not work there. When I asked my boss, he said that aftera they get their checks, they give them back the money. They said it is for immigration purposes.

What is your interest in this situation? If you believe the boss is guilty of fraud just make an anonomous call to the FBI tip hot line. https://tips.fbi.gov/

Report suspicious activity to 1-866-DHS-2-ICE.