Where two employers exercise significant and simultaneous control over the same employee. For example, when a temporary help or leasing firm exercises control over personnel matters while the client company exercises supervisory and workplace control. Both employers may be liable for payment of taxes, workplace safety, etc. Such relationships are sometimes not thought to be “joint-employment” relationships, since the client company is indemnified from some liabilities — but since control is shared significantly between the general employer and the client workplace supervisor, these may be considered “co-employer” relationships as well.