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.
