Does the company's director pay zakat on his entire profits and management fees, or does he pay zakat only on the profits, considering the management fees as wages?

First: A director who contributes to the company's capital and receives an additional percentage for his management is a partner, not an employee. This is because the remuneration he receives for management is calculated as a percentage, not a fixed wage, and he receives nothing if there is no profit, which is characteristic of a partner. Jurists have stipulated the permissibility of assigning a greater share to the partner who solely undertakes the work than to his co-partner. Thus, the additional profit you earn for your management is not subject to the rules of a wage.

Second: How to calculate Zakat (definition): 1. Your share of the company's capital is subject to Zakat according to the company's Zakatable assets, by valuing goods and materials prepared for sale at their selling price at the end of the year, in addition to cash assets and collectible debts. Then, one-quarter of one-tenth (2.5%) of the total is paid. 2. The profit due as a result of contributing to the capital is subject to Zakat as part of its principal. 3. As for the Zakat on your share due for managing the company, the most likely opinion is that Zakat becomes obligatory on it if a year has passed, whether it has been distributed or not, because it is a profit from wealth on which Zakat is due.