Sebagai Peringatan Untuk Diri dan Rakan-rakan
Aku ambik kat K-Zakat
ZAKAT OF INCOME
Income means return that covers monetary income or free income such as professional income. Nevertheless, the returns of property and contribution from any party do not have their own zakat structure and this problem is covered in this discussion. All these are discussed because of their fundamental similarities, which become the hokum for all are the same.
The meaning of salary is the income of a person as a reward of his services for an employer, individual or company or institution. For example:
* Annual Salary
* Salary arrears
* Various Allowances (transport, meals, meetings)
* Others (including bonuses or something that can be considered as income related to recruitment.
Free Salary is the income of a person as a reward after finishing a job or expertise or services. For example:
* Lawyer service
* Counseling
* Consultation
* Medical treatment
* Engineering
Quranic verses on the obligation of zakat:
Allah s.w.t says:
“O ye who believe! Give of the good things which you have honorably earned, and of the fruits of the earth which we have produced for you.” Surah Al-Baqarah (verse 267)
Allah s.w.t has said that all “the good things” are obligatory to zakat. Therefore, whoever makes his work as a profession; it is also included in “the good things” which are obligatory to zakat.
The Prophet s.a.w says:
“It is obligatory for every Muslim to give ‘sadaqah’ (zakat)”. They asked, “What about those without any wealth? The prophet answered, “Work to get something for himself, then give ‘sadaqah’.” They asked, “What if they don’t have any work?” The Prophet said, “Assist those who seek help”. They asked again, “What if we are powerless?” The Prophet replied, “Efforts to promote goodness and fight evil is a sadaqah”.
1. Islam.
2. Free from slavery.
3. Full ownership.
4. Permissible efforts as the source of zakat.
The efforts include income and employment that covers wages, salary, bonus, allowances, commission, gift, professional grants, rental payment, services and others. All ‘fuqaha’ have categorized matters on income and employment as ‘mal mustafad’ that is new returns under source of wealth that is obligatory to zakat.
5. Enough Nisab.
The ‘nisab’ for income zakat is based on the current price value of 85 grams of gold, since income in normally given in currency form based on gold.
6. Enough Period of Time (Haul).
One year is the time period to unite all salary income for the income zakat assessment. In this matter, what is important is the income zakat should be seen from the view of self-earned returns or income and not the wealth of savings in line with the teachings and spirit of Islam on the zakat obligation.
There are three guidelines in calculating the income zakat
METHOD 1
2.5% of the gross annual income (if the income exceeds the ‘nisab’)
For example::
If the gross amount of an annual income is RM33,800.00, the zakat portion is RM33,800.00 x 2.5% = RM845.00
METHOD 2
Paying zakat after deducing basic expenditures (based on the approved deduction method)
METHOD 3
Paying zakat after including the actual liability.
EXAMPLE OF ZAKAT CALCULATION USING METHOD 2 AND 3
A. Income From All Sources (One year)
RM
Salary 24,000
Allowance 5,800
Bonus 4,000
Others 5,000
Total Income 38,800
B. Approved Expenditures (One year)
RM
Personal 8,000
Wife 5,000
Children 3,200 (800 x 4 person)
Parents 2,400
EPF 2,400
Tabung Haji 600
Contributions to institution/cooperative which provide zakat to its members 1,200
Total Deduction 22,800
C. Net Income Qualified For Zakat (A-B)
RM38,800 - RM 22,800 = RM16,000 (Amount exceeds nisab level
E.g. Nisab for year 2003 (April) = RM2,993.85
D. Obligatory Zakat Payment (C x 2.5%)
RM16,000.00 x 2.5% = RM400.00
Note:
1. Expenditures for personal, wife and children in the above table are based on the approved deduction method (based on method 2).
2. However, expenditures for personal, wife and children can be considered as actual liability (based on method 3) that is including the basic expenditure for food, clothes, medical, transport, education and shelter.
3. Expenditures for parents, EPF contribution, Tabung Haji, contribution to institutions/ cooperatives that pay zakat for its members are based on the actual amount.
rujuk :
http://www.e-zakat.com.my/eng/k-zakat/jenis zakat-pendapatan.asp
http://www.darulnuman.com/semasa/zakat.html
aku guna Kaedah 3 kot,

, baik bayar zakat dari bayar cukai pendapatan,,,,,