Is it permissible to give an employee in need of money to build a house from zakat funds, knowing that I pay my zakat annually in Ramadan, and that I will calculate the remaining amount after giving?

It is permissible to give Zakat to a needy person to build a dwelling, provided two conditions are met: that he does not possess another dwelling sufficient for him and his dependents, and that he is incapable of securing housing, even an affordable rental. It is also permissible to pay Zakat in advance for a beneficial purpose if the wealth has reached the nisab.