#!/usr/bin/perl -w
use strict;

open (INPUT,"jobs.txt") or die "Unable to open input : $!";
open (OUTPUT,"jobs.txt") or die "Unable to open output : $!";
select OUTPUT;
$\ = "\n";

while (<INPUT>) {
    chomp;
    my @fields = split /\t/;
    unless (@fields > 2) {
        print join "\t" , @fields;
    }
    else {
       my $firstfield = shift @fields;
       while (my $nextfield = shift @fields) {
           print $firstfield, "\t", $nextfield;
       }
    }
}
close INPUT;
close OUTPUT;
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Cheers - L~R

Update: Both vladb++ and pzbagel++ have simpler solutions than this. The only thing I would point out is you said tab delimited.