How is the zakat on employee salaries paid if a certain amount is saved each month, according to the opinion of the four madhhabs?

The scholars have two opinions regarding the issue of newly acquired wealth:

- The Hanafī school: Newly acquired wealth is added to the original wealth, even if it is not from its growth, and zakat is paid on it when a full year has passed on the original wealth. - The Shāfiʿī and Aḥmadī schools: A separate year is calculated for newly acquired wealth that is not from the growth of the original wealth. So, if the wealth reaches the niṣāb, the employee calculates its year and pays zakat at the end of the year. It is permissible to pay zakat in advance and to add the newly acquired wealth to the original. - The Mālikī school: Agrees with Shāfiʿī concerning monetary assets, and with Abū Ḥanīfah concerning pasturing livestock. Therefore, its position on salaries is the same as that of Shāfiʿī and Aḥmad.

The preponderant opinion is that of the majority (Shāfiʿī, Aḥmad, and Mālik) due to the strength of their evidence. They relied on the hadith: "There is no zakat on wealth until a year has passed over it."