Do employers have to pay national insurance contributions for furloughed employees?

Yes, employers must pay national insurance contributions (NICs) on the wages that they pay to furloughed employees.

Employers can make a claim to HM Revenue and Customs (HMRC) under the Coronavirus Job Retention Scheme to recover a percentage of the wage costs of furloughed employees, but they cannot claim for NICs under the scheme. (NICs could be included in a claim prior to 1 August 2020.)