How much zakat is obligatory upon the employee and his wife, and to whom is it paid?

The commission an employee receives at the end of the year is not subject to zakat until it is received and a hawl (full lunar year) passes over it, due to the absence of the condition of complete ownership. As for the wife's jewelry, zakat is obligatory on it if it reaches the nisab (minimum threshold) and a hawl passes over it, by giving out one-quarter of one-tenth (2.5%) of its value. It is permissible for the husband to volunteer to pay it with her permission. Zakat is disbursed to its rightful recipients mentioned in the Holy Quran.