Payments from Apple are tied to the subscription and the right to upload an app to the appstore is also tied to the subscription. In order to do those things the subscriber will be required to provide apple with a bank account that they can pay into and there will be a contract between apple and the person or persons or business who have the subscription.
A developer can do work for hire with their own subscription but any person or company that wants to have an app on the store under their name and receive payments from Apple will need their own subscription.