Is zakat due on delayed salaries disbursed in a lump sum after a year and a half of employment, given the existence of debts that consume half the amount, and is zakat due on future monthly salaries that reach the nisab?

Salaries that are not received until after a year and a half are subject to zakat after their receipt and the completion of a hawl (lunar year) upon them. Debts are to be deducted from the salaries, and if the remainder reaches the nisab (minimum threshold), zakat is due on it. Zakat becomes obligatory on each salary after one lunar year of its possession. It is permissible to set one hawl for all salaries or to have a separate hawl for each salary. For zakat to be obligatory, it is a condition that the nisab remains complete throughout the hawl. If the amount is spent before that, then no zakat is due.