Is zakat obligatory for an indebted employee who does not save from his 8000 SAR salary, and how is zakat calculated if the amount does not complete a full hawl (lunar year) due to numerous commitments, and what are the best available books explaining the rulings of zakat?

Zakat is not obligatory on salary unless it reaches the nisab (minimum threshold) by itself or when combined with other assets, and a full hawl (lunar year) passes over it. In such a case, Zakat becomes obligatory at a rate of one-quarter of one-tenth (2.5%). The nisab is equivalent to 85 grams of gold. A person is not obliged to deliberately accumulate the nisab; rather, they should manage their money as dictated by their interests. Whatever remains with them, reaches the nisab, and over which a full hawl has passed, then Zakat becomes obligatory on it.