Job sharing

Job sharing or work sharing is an employment arrangement where two people, or sometimes more, are retained on a part-time or reduced-time basis to perform a job normally fulfilled by one person working full-time. This leads to a net reduction in per-employee income. The people sharing the job work as a team to complete the job task and are jointly responsible for the job workload. Pay, holidays and working hours are apportioned between the workers. In some countries, systems such as pay as you go and PAYE help make deductions for national insurance, and superannuations are made as a straightforward percentage.^[1]