Is Zakat due on promotion funds if they are received after years and have reached the Nisab?

Promotion funds are the difference between the salary of the first and second positions, and they are considered a debt owed by the employer to the employee because the employment contract is a form of ijarah (leasing of services), and the employee is entitled to their full wage.

It is stated in the "Kuwaiti Fiqh Encyclopedia" that financial obligation is one of the reasons for a debt to become due.

There are two types of debt: - A recognized debt that the debtor is willing to pay: Zakat is obligatory on it if a hawl (lunar year) has passed over it and it reaches the nisab (minimum threshold). - A recognized debt that the debtor is unwilling to pay (a procrastinator or someone in financial difficulty): Zakat is not obligatory on it.

Accordingly: - If the employer is willing to disburse the raises, and the employee delays receiving them due to their own procedures: Zakat is obligatory on these funds if a hawl has passed over them and they reach the nisab. - If the employer procrastinates or the delay is beyond the employee's control: Zakat is not obligatory on these funds. The employee should add them to their wealth upon receipt and calculate their nisab along with the nisab of their other wealth.