Is Zakat obligatory on a saved amount that started with $2,600 in 2018, with a previous debt of $1,200, and an addition of $500 in 2019, in addition to due salaries of $2,000 and current debts of $500?

Zakat is calculated by totaling cash savings. If the amount reaches the nisab (minimum threshold), which is equivalent to 85 grams of gold or 595 grams of silver, and a full lunar year (hawl) passes over it, then Zakat becomes obligatory. Debts can be deducted from the total amount. If the remaining sum is still equal to or greater than the nisab, then Zakat of 2.5% is due on it; otherwise, no Zakat is due. As for outstanding salaries that have not yet been received, they can be added to the savings and Zakat paid on the combined total, or Zakat can be paid on them upon receipt after a hawl has passed over them, even if they do not individually reach the nisab, as long as one possesses other wealth that meets the nisab.