If you are over State Pension age, currently 60 for a woman, 65 for a man, you no longer pay contributions.

But if you are still working you need to get a Certificate of Age Exception to give to your employer.

The certificate tells your employer that you are no longer liable to pay contributions.

But your employer will still have to pay their share of contributions for you. If you have more than one job you need to get a certificate to give to each employer.

So employees NIC is not payable but employers contributions are payable.