Is it permissible to combine the joint assets and gold of spouses and pay Zakat on them by dividing the total amount by forty?

It is permissible to combine a husband's money with his wife's money and gold and pay zakat (definition) on them together, because the zakat on money, gold, and silver does not differ whether combined or separated. Rather, it is obligatory to pay one-quarter of one-tenth (2.5%) as long as the wealth has reached the nisab (definition). This is the best and easiest way to pay zakat on salary. Dividing the money by forty is correct because the obligatory amount is one-quarter of one-tenth. Sheikh Ibn Baz permitted paying zakat on accumulated salaries if a hawl (one lunar year) has passed on them, and it is permissible to pay zakat on all of it, following the first month, considering this an acceleration of zakat. However, delaying zakat after the completion of the hawl is not permissible except for a legitimate excuse.