What is the ruling of Islamic law regarding zakat on unmanufactured gold that has been accumulated from salaries, from which only a small amount has been paid?

Zakat is obligatory on gold if it reaches the nisab, which is approximately eighty-five grams, whether it is manufactured or unmanufactured, except for women's jewelry intended for personal use, concerning which there is a difference of opinion. Whoever withholds zakat while being able to pay it deserves severe punishment, as stated in the Quran and Sunnah. If the gold reaches the nisab and a hawl (full lunar year) passes over it, zakat of one-quarter of one-tenth (2.5%) becomes obligatory on it. If it has not been paid for past years, one must calculate it and pay it immediately.