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Kimberly-Clark Philippines, Inc. Vs. Nora Dimayuga, et al.

KIMBERLY-CLARK PHILIPPINES, INC. Petitioner, versus NORA DIMAYUGA, ROSEMARIE C. GLORIA, and MARICAR C. DE GUIA, Respondents.

G.R. No. 177705 | 2009-09-18

D E C I S I O N


CARPIO MORALES, J.:

Respondents were employees of Kimberly-Clark Philippines, Inc. (petitioner). Nora Dimayuga (Nora) was Cost Accounting Supervisor, Rosemarie Gloria (Rosemarie) was Business Analyst, and Maricar de Guia (Maricar) was General Accounting Manager.

On September 19, 2002, Nora tendered her resignation effective October 21, 2002.[1]

On October 7, 2002, Rosemarie tendered her resignation, also effective October 21, 2002.[2]

As petitioner had been experiencing a downward trend in its sales, it created a tax-free early retirement package for its employees as a cost-cutting and streamlining measure....