Remote working from Republic of Ireland Working for UK Employer

Hi
We process payroll for a UK Company who is considering employing a worker from Republic of Ireland. The employee will be working remotely and not required to visit the UK.
He has previously been resident in the UK (Jun 2012 to Aug 2016) and has a UK National Insurance Number.
We believe that we can apply a NT tax code. However we are unclear whether Employee and Employer National Insurance Contributions need to be deducted?

Hi
Please see 2024 to 2025: Employer further guide to PAYE and National Insurance contributions regarding the tax code to use. 
With regards to the National Insurance question please contact our national insurance helpline on 0300 200 3500 and ask for an international caseworker
Full details of all assistance is available at National Insurance: general enquiries.
Thank you