They aren't the same although they were used interchangeable way back when.
In mathematics, a null set is a set that is negligible in some sense. For different applications, the meaning of "negligible" varies. In measure theory, any set of measure 0 is called a null set (or simply a measure-zero set). More generally, whenever an ideal is taken as understood, then a null set is any element of that ideal.
Whereas an empty set is defined as:
In mathematics, and more specifically set theory, the empty set is the unique set having no elements; its size or cardinality (count of elements in a set) is zero. Some axiomatic set theories ensure that the empty set exists by including an axiom of empty set; in other theories, its existence can be deduced. Many possible properties of sets are trivially true for the empty set.