Is zakat obligatory on a fixed sum of 10,000 US dollars, which has been held for over three years, allocated for employee savings in the company, and can only be withdrawn at the end of service?

Zakat is obligatory on the aforementioned amount if it reaches the nisab (minimum threshold) by itself or when combined with other assets owned by the employee. Zakat must be calculated for the past three years. This applies if the amount was available for the owner to dispose of. However, if he was unable to withdraw it, then Zakat becomes obligatory on it for one year upon its receipt, according to the madhhab of Imam Malik. It is necessary to ensure that the provident fund operates in accordance with Sharia guidelines.