IHS Refund if changing job on Skilled Work Visa

[9elizabeth]

Hello All,
I am asking this question on behalf of one of my prospective employee:
His situation:
He is already on skilled work visa valid till July 2024 with another company.
I would like to hire him for our company and willing to provide him CoS for the same length of period:
Now my question are:
1) Do we (the new employer) pay IHS again while we apply for his CoS?
2) Will the prospective employee, has to pay IHS once more while filling the application form for his VISA?
3) If the answer is Yes to the question no 2, will he get the refund for the IHS he paid already while applying (to enter) for his first application from out of UK

Thank you guys in advance!