From the man page for gnu make:
The ‘-j’ option is a special case (see Parallel Execution). If you set it to some numeric value ‘N’ and your operating system supports it (most any UNIX system will; others typically won’t), the parent make and all the sub-makes will communicate to ensure that there are only ‘N’ jobs running at the same time between them all. Note that any job that is marked recursive (see Instead of Executing Recipes) doesn’t count against the total jobs (otherwise we could get ‘N’ sub-makes running and have no slots left over for any real work!)
If your operating system doesn’t support the above communication, then ‘-j 1’ is always put into MAKEFLAGS instead of the value you specified. This is because if the ‘-j’ option were passed down to sub-makes, you would get many more jobs running in parallel than you asked for. If you give ‘-j’ with no numeric argument, meaning to run as many jobs as possible in parallel, this is passed down, since multiple infinities are no more than one.
Which common operating systems support or don't support this behavior? And how can you tell if your os supports it?