Is zakat obligatory on money in the possession of a person who works on supplying homes with electricity and receives a percentage from the electricity company for it, given that this money has reached the nisab and a hawl (lunar year) has passed over it before the completion of the work, and upon whom is zakat obligatory in that case?

The amount belonging to the company is subject to zakat (definition) if the conditions for zakat are met, unless the company is state-owned. The amount belonging to the employee is subject to zakat if it reaches the nisab (definition) and a full year has passed over it.

Scholars have differed regarding the zakat on advance rent payments. The Hanbalis are of the view that the entire rent is subject to zakat when a full year has passed, due to its complete ownership by virtue of the contract. This is also one of the two opinions of the Shafi'is. The other opinion among the Shafi'is is that it is not entirely subject to zakat due to the instability of its ownership; rather, only the amount corresponding to the benefit enjoyed is subject to zakat. The more cautious approach is to pay zakat on the full rent if a full year has passed over it.