Bharat Shah

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?