The NIC deductions made by the company appear to be correct.
The post Brexit NIC rules are covered by The EU Withdrawal Agreement and the European Union (Future Relationship) Act 2020. In addition, the UK has managed to negotiate bilateral agreements covering Post Brexit periods. There we also transitional rules covering workers already working in another EU state on 31st December 2020.
However, since Brexit, the EEA Regulations 883/07 ceased to apply. Therefore, it is more important than ever to check the exposure to NIC in the country where work is being performed to consider which rules apply.
https://www.gov.uk/guidance/national-insurance-for-workers-from-the-uk-working-in-the-eea-or-switzerland
If the employee is sent to Germany by the employer and it is for less than 24 months, then an A1 (CA3822 Certificate) can be obtained as evidence that only UK NIC is due.
https://www.gov.uk/guidance/tell-hmrc-about-employees-going-to-work-in-the-european-economic-area-ca3822
Working in 2 or more member states of the EEA/ EU (and certain other states)
The rules for “multi-state workers” are broadly the same as before, meaning there is still the requirement to determine where someone is habitually resident and where they perform “substantive work duties” which is understood still to mean 25% or more of the worker’ activities.
Multi-state workers will continue to be covered by the law of their state of residence if they carry out a substantial part of their activity in that State. If not, then generally the liability will fall under the legislation of the country in which the employer is situated.
Therefore, a UK resident employee is splitting their time between 2 or more member states of the EEA/ EU (and certain other states such as Norway, Liechtenstein, and Iceland) and they are performing 25% of their duties in their home country then they will be liable in the UK.
See HMRC’s guidance:
https://www.gov.uk/guidance/check-which-countrys-social-security-legislation-applies-to-you-ca8421i
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