- Is the Zakat on an employee's wealth to be calculated from the gross amount or the net amount after deducting taxes and other deductions? What is its amount and how is it to be paid (annually or monthly)? - Can the owner of wealth that was entrusted to someone for investment and was entirely lost in the first operation count the lost money as Zakat for his wealth? If so, to what extent?

Zakat is not obligatory on an employee's salary except under two conditions: the salary itself reaches the nisab, or it reaches the nisab when combined with other money, gold, silver, or trade goods; and a full lunar year passes over it. If both conditions are met, Zakat becomes obligatory at a rate of 2.5%. If they are not met, Zakat is not obligatory. It is not permissible to count the amount calculated for speculation (mudarabah) or taxes deducted from the salary as Zakat.