Which Person is Obliged to Pay Income Zakat?

wakaf-uang-zakat-penghasilan, bansos

income zakat or zakat profession may sound familiar, but many people still do not understand what the person obliged to issue income zakat is? Or how is the real income zakat law? Then there is also a question related to how to calculate zakat income? To answer your confusion, check out the following reviews about the intricacies of income zakat.

What is Income Zakat?

Income zakat is also known as zakat profession. As the name implies, income zakat is zakat that must be issued on property obtained from work or profession income (salary) results. Income zakat is part of zakat mal, a type of zakat that must be issued because we own or store treasures in the form of money, gold, and so on.

The implementation of income zakat is quite supported by various scholars, for example Muhammad Ghazali wrote in his book Al-Islam wal Audl’ Aliqtishadiya which reads, “It is very illogical not to require zakat to professionals such as doctors whose income a month can exceed the income of farmers a year.”

Dr. Yusuf Al-Qaradawi also argued that every Muslim with an income is obliged to issue zakat, every time he receives income if he has reached nisab and has been reduced by debt. Zakat income can be paid daily, weekly, or monthly.

Also Read: Jadi Manfaat dari Profesimu, dengan Tunaikan Zakat Penghasilan

Zakat penghasilan

People Who Are Required to Issue Zakat Income

Zakat income is professional zakat, so people who are obliged to issue zakat income are people who earn income from routine professional income. These people include doctors, architects, pilots, civil servants, including the self-employed. Despite working independently without the order of a superior, a self-employed person is also included in the group of people who are obliged to issue regular zakat income that he earns every month.

Requirements for Issuing Zakat Income

The Indonesian Ulema Council (MUI) has issued a decision on income zakat as stated in the MUI fatwa 7 of 2003. The fatwa stated that all forms of halal income must be issued zakat on the condition that it has reached nisab in one year, which is worth 85 grams of gold. Thus, if a person already has one year’s income worth 85 grams of gold or approximately Rp81 million / year, he must issue zakat income. Meanwhile, for people whose income has not reached this amount, then he is not obliged to issue income zakat.

Also Read: Berapa Zakat Penghasilan Youtuber?

Dalil Zakat Income

Launching Baznas, there is no obligation on a person to pay zakat from his property unless a proposition stipulates it. Based on this, if what is meant by professional zakat is that every profession is subject to zakat obligations, in the sense that the money generated from it, regardless of the amount, reaches nisab or not, and whether the money reaches the haul or not, zakat must be issued, then this is a vanity opinion. There is no Quranic and As-Sunnah postulate it. Nor did the ijma’ of the people agree on it, not even the qiyas showed it.

As for if what is meant by professional zakat is zakat that must be issued from the money generated and collected from a certain profession, on the condition that it reaches nisab and has a perfect haul that must be passed, this is the correct opinion, which has a postulate and is benefited by the great scholars who are recognized as scientific and used as references by Muslims around the world.

On the other hand, the famous cleric of the country, Ustaz Adi Hidayat (UAH) said in his lecture on the Classical YouTube channel Adi Hidayat that the postulate of zakat income is mentioned in the Quran surah Al-Baqarah verse 267. In that verse, according to UAH, the phrase “inflict a portion of the proceeds of your efforts” is the embodiment of zakat income in the time of the Prophet Muhammad Saw.

Also Read: Semangat Tumbuh Bersama, PT Pelindo II Salurkan Zakat Penghasilan ke Dompet Dhuafa

“It turns out that even zakat profession is not mentioned in the time of the Prophet, but the general proposition exists and is the same that happened in the time of the Prophet, only the form is different (in the present). See Al-Baqarah: 267,” said the cleric familiarly called UAH.

“(in Al-Baqarah: 267 it is mentioned) give infaq, take it out. Zakat is sometimes called almsgiving by the Quran, sometimes (also) called infak. As in the Surah At-Taubah the 60th verse is the law of zakat, but it is termed almsgiving. In this verse, zakat is called infak for the rate of issuing it, distributing it is called almsgiving, the wisdom is called zakat,” he continued.

Furthermore, UAH stated that the ulama agreed to juxtapose agricultural and plantation zakat with income zakat regarding how to issue it, based on this argument. UAH also explained that, like agricultural and plantation zakat, zakat income is also issued at the time of ‘harvest’, when receiving salary as income.

“The zakat of the profession (zakat of income) there (Al-Baqarah: 267) is juxtaposed with the zakat of agriculture and plantations. The scholars then juxtaposed the zakat of the profession, on how to issue it, with the zakat of agriculture and plantations, qu’ran surah Al-An’am verse 141.”

“Take out his zakat rights when he is harvested. This harvest is in the profession when receiving his salary, his income, if he has reached his nisab,” said UAH.

A people of faith! In fact part of the fruits of your good efforts and part of what We put out of the earth for you. Do not choose the bad ones for you to take out when you do not want to take them but by squinting (reluctantly) at them. (QS Al Baqarah: 267)

Also Read: Optimalisasi Zakat Penghasilan Demi Kesejahteraan Kaum Dhuafa

How to Calculate Income Zakat

If you are still confused about how zara calculates income zakat , see the following example. Syarief has a professional income as an employee of Rp10 million. Syarief has achieved nisab, which is to receive income for one year. Total revenue for a year 10 x 12 months = Rp120 million. The price of 85 grams of gold is around Rp81 million. Then the zakat calculation, IDR 120,000,000 x 2.5% = IDR 3,000,000. Syarief is obliged to pay zakat income of IDR 3 million.

Each type of treasure has its own way of calculating zakat. Every treasure we have is certainly not purely derived from hard work and effort, there is the intervention of others, and the intervention of God. Therefore, we must set aside some property to prosper those who need to continue living.

In this case, if you have difficulties or are still confused about who to distribute zakat to, you can channel it through Dompet Dhuafa. As a National Amil Institution, Dompet Dhuafa has proven to be able to distribute zakat given by the community to those who need it. The main program for distributing Dompet Dhuafa zakat is divided into five fields: Education, Health, Economy, Socio-Da’wah, and Culture. What are you waiting for? Let’s zakat now!

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