Do we still have to continue making NI contributions for a director who has reached the required 35 years of contributing? Following the sale of our operating sites over the last couple of years, we are currently still directors of a company which has no work! There are no other assets and the only debt is this years corporation tax. There are two directors and we are currently taking drawings from the business to take some time out whilst we decide "what next". One of the directors has enough years of NI contributions but is still a few years from state retirement age. So, do we still need to make contributions?