Supreme Court dismissed appeal; work regulation not established as task-based time system under 1996 law.

The Supreme Court dismissed the cassation appeal filed by the employer against the lower court's award of overtime pay. The employer argued that a work regulation established a task-based time system, which would exempt the employee from overtime claims under Article 136 of the Labor Code. The court rejected this because the regulation was not part of the proven factual state and could not retroactively create a task-based system under the 1996 legal framework.