How to calculate the zakah on a salary, and the best way to pay it
Machine translationRead the Arabic original
Question : I am telling you this.
Answer : How does a person pay the zakah on it? Well, if a man receives a salary that does not accumulate for a full year—for example, his salary is one thousand riyals, but over the year he receives twelve thousand riyals, taking ten thousand riyals and leaving one thousand riyals—this means he does not have any surplus, does he? He owes no zakah on this; he is not required to pay zakah, because we know that the one thousand riyals he received in the first month is gone, with nothing left over, and so it is with the rest of the ten thousand; the last one thousand riyals he received in the twelfth month has not completed a lunar year, so zakah is not obligatory on him. However, if his salary is one thousand riyals and he only spends from it, then he owes zakah. But how does he pay it? For example, if he has five hundred riyals, he spends it in one month, and spends five hundred riyals in the second month. Is it from the second month, or is the first month poor? We do not know, sir. Therefore, my opinion regarding these salaries is that a person should start with certainty. If he must start with certainty, he should designate a specific month in the year to count all his money and pay its zakah. For example, here I would make Muharram my zakah month. Whenever the month of Muharram comes, I count my money and pay the zakah. What has been with me for a full year, I have paid its zakah after the year is complete, and what has not been with me for a full year, I have paid its zakah early. Paying zakah early is permissible, and this method is better than a person saying, "I will pay zakah every month," because if we say, "Do not pay zakah until the lunar year is complete," then every month he would be paying the zakah of five hundred riyals, which is difficult, and a person might forget some months. So it is better for a person to designate a specific month; when that month comes, he counts the money he has and pays the zakah on what has completed its lunar year, and what has not completed its lunar year is paid early. This is better, clearer for his conscience, and easier for him.
Answer : How does a person pay the zakah on it? Well, if a man receives a salary that does not accumulate for a full year—for example, his salary is one thousand riyals, but over the year he receives twelve thousand riyals, taking ten thousand riyals and leaving one thousand riyals—this means he does not have any surplus, does he? He owes no zakah on this; he is not required to pay zakah, because we know that the one thousand riyals he received in the first month is gone, with nothing left over, and so it is with the rest of the ten thousand; the last one thousand riyals he received in the twelfth month has not completed a lunar year, so zakah is not obligatory on him. However, if his salary is one thousand riyals and he only spends from it, then he owes zakah. But how does he pay it? For example, if he has five hundred riyals, he spends it in one month, and spends five hundred riyals in the second month. Is it from the second month, or is the first month poor? We do not know, sir. Therefore, my opinion regarding these salaries is that a person should start with certainty. If he must start with certainty, he should designate a specific month in the year to count all his money and pay its zakah. For example, here I would make Muharram my zakah month. Whenever the month of Muharram comes, I count my money and pay the zakah. What has been with me for a full year, I have paid its zakah after the year is complete, and what has not been with me for a full year, I have paid its zakah early. Paying zakah early is permissible, and this method is better than a person saying, "I will pay zakah every month," because if we say, "Do not pay zakah until the lunar year is complete," then every month he would be paying the zakah of five hundred riyals, which is difficult, and a person might forget some months. So it is better for a person to designate a specific month; when that month comes, he counts the money he has and pays the zakah on what has completed its lunar year, and what has not completed its lunar year is paid early. This is better, clearer for his conscience, and easier for him.
Source
قناة «فضيلة الشيخ محمد بن صالح العثيمين»، 402- كيفية زكاة الراتب، وأفضل طريقة لإخراجها II فوائد من الدروس الفقهية من المحاضرات الجامعية — youtube.com
The Arabic text is a machine transcription of the audio recording.