No, within a company, each employee must have a unique and distinct payroll number. However, if an employee changes jobs, their new employer will assign them a different payroll number. Furthermore, in the scenario where an employee leaves and rejoins the company, the employer will have to assign them a new payroll number since a payroll number applies to the specific employment, not the employee. As a result, an employee’s payroll number will vary depending on the job and duration of their employment.