What is the ruling on zakat for money if the salary has not been paid to the employee for ten years due to the company's poor financial situation?

If the money for which zakat is intended consists of salaries owed by the office, then its zakat is the zakat of debt. However, if it is other money you possess, and a year has passed over it, and it has reached the nisab by itself or by combining with other cash or trade goods, then zakat on it is obligatory.