Is Zakat obligatory on a check that cannot be cashed for an end-of-service bonus and delayed salaries, whether immediately, upon receipt, or upon receipt and the passing of a full year (hawl)?

The ruling on zakat for money given to an employee at the end of their service differs based on the nature of this money:

If it is a gift from the employer and was not deducted from the salary: The employee pays zakat on it after a full year has passed since its receipt, provided the conditions for zakat are met. If it was deducted from the salary: If the employee chose to leave it and can withdraw it whenever they wish: They pay zakat on it every time a year passes. It is permissible to delay its zakat until it is received, and then pay zakat for the previous years. If they were compelled to leave it until the end of their service: No zakat is due on it until it comes into their possession. It is more cautious to pay zakat on it for one year after receiving it, and this is the opinion of Sheikh Ibn 'Uthaymeen - may Allah have mercy on him.