Zakat of salaries and wages
The obligatory evidence from the Holy Quran (O ye who believe give of good things which ye have (honourably) earned Al- Bagarah 267 ) .
Since salaries were not known at the time of the prophet Muhammad (PBUH) and the Caliphs after him, but it had mentioned in book of ancestral scholars such as Al-Ahkam Al- Sultaniya ( The governmental rules) , sharia policy and Islamic financial system
The first international Zakat conference in 1994 has discussed the matter and was agree to charge Zakat on Aquests after fulfilling the basic needs and reaching Nisab.
Zakat of salaries and wages based on the following principles.
1- Identification of the net income of a person after deducting of basic needs with regarding Nisab.
2- Zakat potential includes the total amount of money in the month.
3- Elapsing of Hijra year is not a condition in Zakat of salaries, and assessing the monthly income payments during the year if amounted Nisab it should be subject to Zakat
4- Zakat of salaries are to be paid in a monthly installments and are to be deducted at the source by the employer for Z.C.