Users with access to your account can help you run your account and manage other users, depending on the level of access you want to give them. You can also remove access at any time.
However, AdSense accounts aren’t permitted to have multiple payee names. Currently, the payee name on an AdSense account must be either an individual or a company name, and all account earnings will be paid to that name.
Publishers are allowed to place ad code from more than one AdSense account on a page that complies with AdSense program policies. Alternatively, publishers may choose to rotate ad codes from more than one publisher across a website.