What are the rulings concerning the zakat on a lump-sum salary payment, knowing that it has not fallen below the minimum threshold since its receipt?

Zakat is obligatory on salary if it reaches the nisab (minimum threshold) and a full lunar year (hawl) passes on it, whether it reached the nisab by itself or by being combined with other money or trade goods owned by the salary earner. If the salary reaches the nisab, the calculation of the hawl begins. Its not being received does not affect this, as it is considered a debt owed by a capable non-procrastinating debtor. It is permissible to delay the disbursement of Zakat until the salary is received. It is also permissible to pay Zakat in advance for other salaries along with the Zakat of the first salary upon which a hawl has passed. The obligatory amount to be disbursed is one-quarter of a tenth (2.5%). As for past years for which Zakat became obligatory but was not disbursed, it must be disbursed.