You can create a Netflix account for someone else through the Netflix website.
Sign out of your Netflix account
Choose a plan. (Plans can be changed at any time.)
Create an account by entering an email address and creating a password.
Enter a payment method.
You may use your own payment information if you wish to pay for the recipient's account.
That's it! The person you created an account for can start streaming by using the email and password to sign in to Netflix from a supported device.
Once you've created the new account, you can switch back to your account by hovering over their profile name in the upper right corner of the page and selecting Sign out of Netflix, then sign back into your account.