Actually Jira considers each task as an independant task, even if subtasks are highly linked to their parent. it means that time tracking is not shared with subtasks (a Task can have an objective by itself, not only be a container). That being said, there must be a checkbox allowing you to include subtasks in your time tracking from a parent, if you do so, it will sum up all subtasks and current task times (logged, remaining, estimates) in a consolidated view. You can get more details here:
Hope this helps!
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