Who doesn’t get excited about payday? Aren’t we all? Almost everyone can certainly wait for the date when they receive their salary. Because it feels like life is full again when you see the contents of the account increase. However, there is also something sad about payday, which is that the money only passes by or is immediately used up to pay for monthly needs. Well, don’t let you miss paying income zakat!
So, is paying income zakat obligatory? What is the meaning of this zakat? What are the requirements for people who will pay it? And how to pay it?
What is Zakat on Income?
Zakat on income or also known as professional zakat is an asset that must be issued from the income/salary earned, provided that it has met the requirements. The salary is generated from the work of our profession such as doctors, lawyers, civil servants, private employees and so on.
Why is it obligatory to pay zakat? Because, in our process to be able to generate income is not purely the result of our own efforts. In addition to Allah’s intervention in it, there are also efforts from other people who indirectly help the smooth running of our work.
For example, if we work in a mining company, the mining land that our company works on is a resource that belongs to all citizens that should be enjoyed together. For this reason, we need to clean our wealth from the process of getting a salary. So, it can be concluded that Zakat on income is obligatory if all the conditions are met.
Read also: Differences in Calculating Zakat Fitrah and Zakat Mal
Income Zakat Requirements
What are the conditions for zakat on income, so that a Muslim is obliged to pay zakat?
- Muslim
- Free
- Reasonable
- Baligh, if a Muslim already has an income but is not yet baligh, then he is not obliged to pay zakat. However, if the child has a fantastic income, the scholars recommend that zakat be paid by his guardian.
- Salary Reaches Nisab, MUI has issued Fatwa No. 7 of 2003 which explains that all forms of halal income must be issued zakat if it has reached the nisab one year worth 85 grams of gold or worth Rp130,815,000. If you object to paying zakat annually, you can pay it once a month, with the calculation of a month’s income nisab worth 653 kg of grain or worth Rp4,571,000.
- Salary Reaches Haul, Fatwa MUI has determined that income zakat is calculated within one year. The total income for a year if it reaches the price of 85 grams of gold, then zakat must be paid. On the other hand, Yusuf Qardhawi does not require one year to pay this zakat. Rather, zakat is issued immediately when you get a salary. This suggestion is likened to agricultural zakaah, which is paid at harvest time.
Scholars’ Opinion on Zakat on Income
Since there was no such thing as zakat on income during the time of the Prophet Muhammad (peace and blessings be upon him), this has become a matter of debate among the scholars. Some scholars rejected it, while others made it obligatory.
The four well-known mahzabab that is usually used as a reference for the ummah does not recommend income tax. This is because the salary money received is used to fulfil the needs of the worker. The wealth is not to be kept for one year.
On the other hand, contemporary scholars are doing jurisprudence regarding this type of zakat. A number of scholars such as Sheikh Muhammad Abu Zahrah, Abdurrahman Hasan, and Abdul Wahhab Khalaf, oblige professional workers to pay professional zakat.
As time goes by, there are also various professions, such as doctors, architects, art activists, and so on. There are many professions that have incomes, even greater than conventional professions such as farmers, fishermen, or teachers.
Yusuf Al-Qardhawi in his book entitled Fiqhuz-Zakah explains that income zakat must be paid every time a Muslim receives a salary, which has been deducted by debts, and the amount reaches the nisab. This zakat can even be issued on a daily, weekly, and monthly basis.
Ahmad Zain An Najah is also of the opinion that zakat on income exists and is obligatory. According to him, this is explained in the Qur’an: ‘And in their wealth there is a right for those who ask and the poor who have no share.’ (QS. Adz-Dzariyat: 19)
In the book Zakat in the Economy, Prof Dr KH Didin Hafidhuddin explains that zakat is imposed on Muslims who work or are experts in certain fields.
From the opinions of the scholars above, we can conclude that there are other people’s rights in the wealth we earn from our work or profession. If the wealth earned has reached the specified nisab, then we are obliged to pay zakat on our income.
Read also: What is the Difference between Zakat, Infaq, and Sadaqah? This is the explanation
How to Calculate Zakat on Income
Every profession certainly has a diverse amount of income. It also includes expenses for living costs and the number of people who must be borne. For this reason, there needs to be a fair calculation of zakat so as not to burden the muzaki.
How to Calculate Zakat Nisab 1 Month
The nisab of zakat on a month’s income is equivalent to the price of 653 kg of grain. This nisab is based on agricultural crops that are paid every harvest. The amount of zakat that must be paid is 2.5 per cent of the total income.
Example:
Isti earns Rp5 million/month and wants to pay zakat on her income. Then the calculation:
IDR7,000/kg of grain = 653 kg x IDR7,000 = IDR4,571,000.
Thus, Isti’s income has reached the nisab and she can pay income tax. The amount of zakat that Isti must pay every month is IDR5,000,000 x 2.5% = IDR125,000.
How to Calculate Zakat Nisab 1 Year
The MUI fatwa states that the nisab of one year’s income zakat is equivalent to the price of 85 grams of gold. The amount of zakat that must be paid is 2.5 per cent of the total income.
Example:
Ammar earns Rp150 million/year and wants to pay income zakat. Then the calculation:
IDR1,539,000/g gold = 85 grams x IDR1,539,000 = IDR130,815,000.
Thus, Ammar’s income has reached the nisab and he can pay income tax. The amount of zakat that Ammar must pay annually is Rp150,000,000 x 2.5% = Rp3,750,000.
Read also: Ethics and Adab of Sadaqah, Not fulfilling the Potential for Lost Rewards
How to Pay Zakat on Income
‘And spend (your wealth) in the way of Allah, and do not throw yourselves into destruction, and do good, for surely Allah loves those who do good.’ (QS. Al-Baqarah: 195)
Paying income zakat in this era is very easy. If you cannot go to the mosque or zakat institution directly, you can channel it online. Of course, before doing so, you must check the credibility of the LAZ you choose.
Dompet Dhuafa can be the LAZ that you trust to pay your income zakat. Because, this institution has been around for 31 years and has proven to be trustworthy. In fact, your zakat will be managed through community empowerment programmes in five areas at once (education, health, economy, social, da’wah and culture). Thus, the income zakat that you pay can raise the degree of mustahik to become muzaki. Not only can it be enjoyed for a week or two, but throughout the life of the mustahik.
You can pay zakat through digital.dompetdhuafa.org/zakat, or through the Dompet Dhuafa application which can be downloaded here (Android|iOS). In the application, Sahabat can enjoy a variety of features, ranging from the Al-Qur’an, Zakat Calculator, viewing the Dompet Dhuafa Public Report, Ask Ustaz, to accessing the Zakat Pickup Service.
