Advice Needed--Protection from Bad Boss

Looking for some legal advice in the construction/restoration business. If an employer is asking an employee to "cost" man hours (expense time) to a job for which the employee was never present, what should the employee do to protect against any legal ramifications. The employee has not physically recorded hours to any job that a worker was not present, but is there any concern that the employee would be in legal trouble for not notifying someone that this was asked in the first place?

[annjd]

That just cannot be done unless there is a basis for time worked.

You just have to refuse.