Is Zakat due on accumulated leave balances, the monetary value of which is paid upon retirement, given the uncertainty of the employee receiving its monetary value before retirement?

If an employee doubts that the company will pay them a sum of money for their leave balance, then Zakat is not obligatory on it, because the default is the non-liability of one's financial obligation. However, if the leave balance is due for payment upon retirement, and it is money that cannot be disposed of except after taking possession of it, then scholars have differed regarding its Zakat:

Hanafis: Zakat is not obligatory on it. Hanbalis and Shafi'is: It is subject to Zakat for all previous years after it is received. Malikis: It is subject to Zakat for one year after it is received (and this is the view closer to correctness).

Accordingly, there is no need to calculate the value of the balance every year because Zakat is paid on it after it is received.