The Ruling on the Zakah of a Salary Accumulated in the Bank

Question:
May Allah reward you. Honorable Shaykh, a questioner says: Is there zakah on my salary? I accumulate my salary in the bank, but I do not pay its zakah.

Answer:
Zakah becomes obligatory when two conditions are met: reaching the nisab (minimum threshold) and the completion of the hawl (lunar year). As for the employee whose savings accumulate every month, this allows him to set a specific time of the year in which he pays the zakah on what has accumulated with him at that time, up to the same time in the following year. This ensures that he pays the full zakah on what has completed its hawl and on what has not, as a precaution and to remove hardship.
Because if he were to calculate the hawl for each amount separately, that would be difficult for him. So, if he sets a specific time each year in which he pays the zakah on what has accumulated in his balance, he thereby believes that he has paid the zakah perfectly on what has completed its hawl and on what has not. It is permissible to pay the zakah early before the completion of the hawl, especially in cases of need.