Does the salary of the owner of an establishment who works in it himself count as general expenses for the establishment or as profits subject to Zakat?

The salary disbursed from the institution's account and handed over to the worker—even if the worker is the owner of the institution—is subject to zakat (definition) if a full year (hawl) passes from the date of its receipt and it reaches the nisab (definition) (even if by combining it with other zakatable wealth). Abu Hanifa holds the view that this salary should be zakated along with one's wealth that has reached the nisab, once a full year passes on that wealth, without waiting for a separate year to pass on the salary.