This Practice Note looks at whether an employee can have two or more employers for the same job at the same time ie joint employment (also known as dual employment or multiple employment). It looks at the general presumption, the question of vicarious liability, and the situation of agency workers, office-holders and teachers. It also considers the context of collective bargaining, the impact of TUPE 2006, and the tax issues that can arise. Finally, it looks at the considerations that apply to written contracts involving multiple employers. Quick view Joint employment is usually discussed in the context of vicarious liability, eg for negligence (see: Vicarious liability, below). In the context of an individual’s employment rights, it seems relatively clear that the general presumption that an employee cannot have more than one employer for the same work at the same time can be displaced in the following situations: • where an employee has two jobs with separate employers and those jobs are compatible, and • where an employee has two or more employers acting together in a partnership or joint venture See: