Multiple Lic under one Account

Teams would be the preferred way for doing this. If you do not care about Teams, which gives you more control about the users' data, you will need to have a second Adobe ID and take the subscription on that one. That will start getting quite unmanagable after adding more and more licences, but that is a different story.

To avoid certain problems, the user should take the subscription on his own account, and you should reimburse them as suggested by @kglad . You need to be aware that all data the user stores in their account will belong to the user and you won't get access to that if the user leaves the company.

in the future, to find the best place to post your message, use the list here, https://community.adobe.com/

p.s. i don't think the adobe website, and forums in particular, are easy to navigate, so don't spend a lot of time searching that forum list. do your best and we'll move the post (like this one has already been moved) if it helps you get responses.

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you should reimburse the cost and let the other person subscribe, both for your protection and for their protection.