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: http://www.hmrc.gov.uk/manuals/eimanual/EIM22935.htm
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.
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On 26/01/15 14:44, Fredxxx wrote:

oyee 1

The government are investigating removing this exception, see <https://www.gov.uk/government/uploads/system/uploads/attachment_data/fil e/321205/abolition_of_8500_threshold_180614.pdf>. The exception seems to be ministers of religion <https://www.gov.uk/government/uploads/system/uploads/attachment_data/fil e/384708/1019_-_Employee_Benefits_and_Expenses_-_Abolition_of_the__8_500_ threshold.pdf>.
The target date is April 2016. I'm not sure how the general election will affect this.

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