If I understand what you are writing - one entity (the employer) makes a subscription (i.e. time period - defined) purchase from one device and other entities (the employees) use the rights purchased on their separate devices.
A new guideline allows this:
"Apps may enable gifting of items that are eligible for in-app purchase to others. Such gifts may only be refunded to the original purchaser and may not be exchanged."
It is easy to set up a credit system using a consumable IAP or a non-renewing subscription IAP because both can be purchased in multiple copies. Once purchased you would set up an exchange or token system that allowed one user to 'gift' the rights to another user. For example, a token that referenced a CloudKit record and once the CloudKit record was used through that token it would cancel itself (so it couldn't be used by multiple people). (The CloudKit record could contain the StoreKit receipt.) Then email the token. Or use MCSession to wirelessly transfer rights from the employer to an employee. A consumable (which never expired but was 'consumed') could be sold in quantity 1000 and be good for one day access to a seat. (Caveat - once gifted it can't be regifted, only returned.)
This is hard to do with autorenewable subscriptions. The problem is how do you sell 14 seats? You would need multiple products - 1 seat, 2 seats, 4 seats, 8 seats. And the user would need to purchase a strange combination of subscription products to get 14. And what if they then wanted 2 more?