it is very confusing that they use the word "employee" here, as it suggests an emplyee in SAP, which is necessarily linked to a unique personnel number
WHat they mean here, that in SAP you create a kind of Dummy employee, e.g. called "Vendorcompany limited" representing several people from that company.
SO, technically, in SAP, you have one personnel number assigned to one user IS, but several real world people use this ID.
YOu could almost say, it's cheating, but if you want it to be that way: fine.
Of course, this doesn't allow you to know, what each individual really did. From a SAP point of view, it's always the same person. Not sure it helps a lot. Many feature become useless in this scenario, but if you just want the hours in SAP somehow and mazbe use the approval workflow, it's fine