Add a record rule on model `l10n_ch_employee_yearly_values` to ensure that employees are only visible within their respective companies.

This prevents users from viewing yearly history records of employees belonging to other companies, enforcing strict company-based.

Steps to Reproduce:
-------------------
- Install `l10n_ch_hr_payroll_elm_transmission`
- Go to Payroll > Reporting > Employee History
- Observe that records are available for all companies.

```psql
l10n_ch_fix=# select id,name from res_company ;
 id |       name       
----+------------------
  2 | My Swiss Company
  1 | YourCompany
(2 rows)
l10n_ch_fix=# select id,name,company_id from hr_employee where id in (select employee_id from l10n_ch_employee_yearly_values);
 id |                     name                      | company_id 
----+-----------------------------------------------+------------
 22 | test2                                          |          2
 23 | test1                                         |          2
 24 | test3 |          2
(3 rows)

```
opw-4985748