Van and fuel benefit

I see that if a van use is split between two people, then the benefit can be apportioned appropriately according to:
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If employee 2 is paid less than £8,500 then I'm assuming only Employee 1 (director) pays tax and NI on this apportioned benefit.
Therefore is Employer's NI also only paid on the Employee 1's apportioned benefit?
For info: employee 1 and employee 2 do live in different households.
Reply to
The government are investigating removing this exception, see . The exception seems to be ministers of religion .
The target date is April 2016. I'm not sure how the general election will affect this.
Reply to
David Woolley

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