Is Zakat obligatory on salary according to the Maliki school of thought?

The rulings on zakat for salaries are the same as those for zakat on profits (acquired wealth). Regarding acquired wealth, its zakat year (hawl) begins when it reaches the nisab (minimum threshold), and zakat is paid after a full year has passed, provided it has not fallen below the nisab.

Any profits acquired after the nisab has been reached initiate a new zakat year and are not combined with the initial nisab. This is the view of the Maliki school.

So, when you receive a new salary, it begins a new zakat year for that amount starting from when it reaches the nisab (even if it only reaches the nisab by combining salaries from several months). If a full year passes on the saved amount and it is at the nisab, you pay zakat on it. Any salary you receive after the nisab has been reached begins a new zakat year, and you pay zakat on it when its year is complete, if it constitutes a nisab by itself, or if it is combined with other trade goods or cash you possess that have also completed their zakat year.

If the salary is less than the nisab, you combine it with the salary of the following month, and so on, until the nisab is reached. Then, you begin a new zakat year for that amount from the moment it reaches the nisab. If you spend the salary before the year is complete, or if it falls below the nisab during the year, or if it was not originally at the nisab, then no zakat is due on you.