It should not be possible logically as well because Company is a Financially Independent Entity & one person can not be employed by two companies.
One personnel number cannot be linked to several company codes.
However, SAP has an object called 'Central Person', which is linked to one or more personnel numbers.
By creating two personnel numbers (one for every company code [employment contract]) and linking those to the same CP-object, you're able to derive that in the end it's one physical person who's employed at multiple companies.
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