Should employee over the retirement age pay any NI?

Let me help you sort this out, @Hamid_Khan.

I'm here to put you in the right direction to get more insight about paying for employee retirement in QuickBooks Advance payroll.

I suggest inquiring your state agency about how to pay your employee's pension.

Once that's done, you can save this page for future reference:  QuickBooks Online Payroll Hub.

Please do not hesitate to post again if you require further assistance concerning your retirement plan. I'm always willing to assist. Have a great day.

Hi @Hamid_Khan 

No, it's not.

https://www.gov.uk/tax-national-insurance-after-state-pension-age

If the employee is over their state pension age (this is variable - so check against their DoB) you should be using NI Category Letter C.

https://www.gov.uk/national-insurance-rates-letters/category-letters

EE = 0% / ER = 13.8%

You should make sure that you have some evidence of DoB before using Letter C.

HMRC used to send out a CA4140 (Certificate of Age Exception) - I'm not sure if they still do that.

Hope this helps.