Commission (NLRC) in NLRC CA No. 012651-97; and the CA Resolution dated January 7, 2000, which denied petitioner’s motion for reconsideration.             The factual background of the case is as follows:   On February 26, 1996, Mary Ann Paragas (respondent) filed a complaint for breach of contract, non-payment of monetary benefits and damages against Philips Electronics of Taiwan Ltd. (Philips) and its accredited agent, J.S. Contractor, Inc., (JSCI) before the NLRC, National Capital Region, Quezon City, docketed as NLRC NCR OCW Case No. 00-02-1363-96.[2]  She alleged that: on December 14, 1994, she was deployed by JSCI to work as a factory operator for Philips for a period of one year with a monthly salary of NT$13,350.00, exclusive of allowances; she worked at the Philips factory in Chupei City until February 13, 1995; from February 14, 1995 to December 13, 1995, she was assigned to the Philips factory in Chungli City; during the 10 months she worked in Chungli City, she did not receive an additional daily night shift allowance of NT$215.00 and full attendance bonus of NT$900.00 per month, benefits which she enjoyed while in Chupei City; she paid an excessive placement fee of P52,000.00; she returned to the Philippines on December 23, 1995.  Respondent prayed that she be paid P207,300.00 for night shift differential, excess placement fee, annual bonus, and full attendance bonus; NT$78,600.00 for salary differential; moral and exemplary damages.[3]   During the pendency of the case, the accreditation of JSCI was transferred to Grand Placement and General Services Corporation (petitioner). Consequently, petitioner was impleaded as additional party respondent in the NLRC case.  

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