How to Calculate the Zakah on Monthly Salaries

Question:
May Allah reward you. The sender, S.M.K., sent a number of questions. In the first one, he says: May Allah reward you with good, please clarify for us how the zakah on a monthly salary is calculated?

Answer:
Anyone who has recurring monthly income, whether from a salary or otherwise, is not required to pay zakah on the amount until a lunar year has passed since he acquired it. This is the obligatory ruling and the default position. However, it is difficult for people to calculate a lunar year for every amount they accumulate from their income; it is burdensome for them. Therefore, the best course of action is to designate a specific month of the year to pay the zakah on what has accumulated from previous months and the current month. This clears his conscience. For the portion that has completed a lunar year, he has paid its zakah at the proper time. For the portion that has not completed a lunar year, he has paid it early. Paying early for the sake of need is permissible.