A genuine job-sharing arrangement for one qualifying full-time position can be treated differently from adding together separate part-time jobs. Review the actual position, hours and arrangement under the rules. A spreadsheet that totals hours does not by itself establish ten qualifying full-time positions.
Describe the role being shared
Identify the single position, its duties and the arrangement by which the workers cover it. Keep employment and payroll evidence consistent with that description. Do not retrospectively label independent part-time roles as job sharing merely because the arithmetic would meet the target.
First review produces a position-by-position job table showing hours, employee classification, start date, and the evidence expected after hiring. The records that settle the issue are payroll, schedules, and an accurate description of the actual job-sharing arrangement. Sequence the business plan from positions the enterprise truly needs, not from a target headcount.
Problems arise when separate flexible shifts are added together without a qualifying full-time structure. Hypothetical example: A Canadian investor plans a U.S. instrument-repair workshop with two restorers sharing one forty-hour bench.
The plan should show one continuous position, the written sharing arrangement, and payroll evidence rather than simply totaling their individual shifts. Preserve weekly schedules too.