Explain the circumstances when an employer is obliged to release employee records to a third party.

An employer may be obliged to release employee records to a third party under certain circumstances such as a court order, a subpoena, or a request from a government agency. In case of a court order or subpoena, the employer must comply with the legal requirement and provide the requested records. Similarly, if a government agency requests employee records for an investigation or audit, the employer is obligated to comply with the agency's request. However, outside of these specific situations, an employer generally cannot provide employee records to a third party without the employee's permission or a legal requirement to do so. Employers must also ensure that they comply with data protection and privacy laws when releasing employee records to any external party.