Is zakat to be paid on the merchandise of a gold shop before distributing the profits to the worker, or are the profits to be distributed first, and then each of them pays zakat on his share, knowing that the zakat might be substantial for the worker?

"Making the wage a portion of the profit is a matter of scholarly disagreement. According to the view that it is impermissible, the employee receives the customary wage, and the business owner gets all the profit and is responsible for paying all the zakat. However, according to the view that it is permissible, its ruling is similar to that of a Mudarabah (profit-sharing partnership), and the preponderant opinion is that zakat therein is paid from the profit before its division."