زكاة الرواتب - دراسة فقهية اقتصادية تطبيقية-

Payroll zakat - an applied economic jurisprudence study-

This research deals with the concept of Zakat on a main financial source, mainly, salaries. Undoubtedly, salaries represent these days an enormous and renewable financial source for a significant number of employees. Scholars have various viewpoints concerning this issue: when it is mandatory and how it be should paid for those who adopt the latter view. The study, therefore, presents those various points of view and relevant evidence. The study also tends to support paying Zakat once salaries are received; it also shows the ratio that stipulates Zakat. The researcher has presented practical models for the Zakat on salaries implemented on a sample taken from the employees of Yarmouk University in Jordan.