Whether a Partner in Business Partnership is Entitled to Salary?

Source: https://www.islamweb.net/emainpage/PrintFatwa.php?lang=E&Id=335446

Question:
Assalaamu alaykum.
‘A’ brought a business concept and requested me to invest. Me and two friends agreed to invest. ‘A’ agreed to manage the business. ‘B’ is a finance professional and agreed to look after the finance management. ‘C’ is a marketing professional and agreed to support marketing.

  1. Who is the owner of the business?; only ‘A’, or all partners? Is ‘A’ allowed to take a monthly amount as salary;
  2. How do we consider the role of ‘B’ and ‘C’? Are they entitled to any payment?;
  3. How should their role be considered while sharing the profit?

I kindly accept your feedback. May Allah bless you.

Answer:
All perfect praise be to Allah, The Lord of the worlds. I testify that there is none worthy of worship except Allah and that Muhammad, sallallaahu ‘alayhi wa sallam, is His slave and Messenger

Your question included several points, and we will answer them in the order in which you mentioned them:

The first question: Who is the owner of the business? Is it person (A) alone, or all partners? The answer is: the business is a joint venture (partnership) between the three if (A) will invest the money of (B) and (C) and will work with the money against a percentage from the profit that will be agreed upon in the contract. He does not have a salary. The partnership, in this case, will be called Mudhaarabah [as underlined in fatawa 5160 and 276166]: (A) with his effort and the two others, (B) and (C), with their money and their work.

However, if (A) will be given a specific salary for his effort and his investment of the money, then he is a hired person (employee) and not a partner; the business, in this case, is between (B) and (C), who are partners with their money and their work.

The second question: Is it permissible for the person (A) to take a sum of money each month as a monthly salary? The answer to this is that if (A) is a partner, then it is not valid that he will be given a specific salary; rather, he takes a percentage from the profit only, if there is any profit, in return for his work.

Ibn al-Munthir said, “All the scholars that we know of unanimously agreed upon the invalidity of profit-sharing if one or both parties stipulate a designated number of dirhams for themselves.”

However, if he only works and has nothing to do with the partnership, then he is given a known salary.

The third question: How do we consider the role of (B) and (C)? Are they entitled to any payment? How should their role be considered while sharing the profit? The answer is that (B) and (C) are partners in the business and the profit of each of them is according to what was agreed upon (between them) in the contract. If the company is a Mudhaarabah, in a way that (A) will work with them as a partner against a percentage from the profit, then the profit is divided between the three according to what was agreed upon in the contract. Since both (B) and (C) are participating with capital and they both work as well, then each of them is entitled to ask for a salary in return for his work or request an increase in their share from the profit. The author of Ar-Rawdh (a Hanbali book) wrote, “Or that one of them works with his money and he gets a profit more than the profit of.…his money [i.e. the profit he is entitled to according to his share from his money]”.

If the third (A) works as an employee with a salary, then the partnership is between (B) and (C) only and the profit is divided between them according to what they agree upon. If one of them works more than the other, then he may request an additional share from the profit in return for that. In any case, what should be taken into account depends on what they agree upon.

Al-Khiraqi said in his Mukhtasar, “If two persons have a partnership in their effort and the capital of one of them, or two persons in their effort and the money of others, or one person in his effort and the capital of another, or the capital of both of them and the effort of one of them, or the capital and effort of both of them – whether the capital is contributed equally or not – then all of this is permissible, and the profit is divided according to what is agreed upon between them.”

Allah knows best.


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Seeks Advice for Opening a New Business.

Source: https://www.islamweb.net/emainpage/PrintFatwa.php?lang=E&Id=84907

Question:
I am opening a new shop for electronics goods and I am new to this business. I want to know what are the things I need to do apart from being honest and not cheating so that Allah may bless my business with prosperity and let it flourish. What are the Dua’s or supplications or prayers I need to perform every day in the light of the Qur’an and Sunnah? What should I do when I first open the shop, i.e. are there any supplications or Salat I need to perform every day and what should I do when I close my shop?

Please answer me in the light of the Qur’an and Sunnah and reply soon as my shop is starting this week. I am afraid as whatever I did I did not succeed and this time lots of hard-earned money of my father is being invested. As my father is growing old, day-by-day his strength is diminishing and I need to do something so that my father gets a rest. If I do not succeed my father will have to continue working. Please help me for the sake of Allah and pray to Allah so that my business flourishes and I can give my father the much-required rest.

Answer:
Praise be to Allah, the Lord of the World; and may His blessings and peace be upon our Prophet Muhammad and upon all his Family and Companions.

Dear inquirer!

We ask Allah, The Exalted, to grant you success Here and Hereafter, to shower you with His blessings and to bless your family and wealth. Know that success is based on the following:

1) Pay Zakat if your business meets the minimum requirements. Make sure to calculate your zakat (by referring to your assets) annually so that you know you need to pay zakat or not. Otherwise, performing charitable activities is recommended.

2) Seeking Allah’s help and supplicating Him since He is The Most Generous. It is proved in the Hadith recorded by al-Tirmizi and Abu Dawood and others that the Prophet (Sallallahu Alaihi wa Sallam) said: “Allah is Modest and Generous, so He does not turn down one’s raised hands (supplicating Him) with failure”.

3) Persevere in truth and sincerity and search for what is Halal, for the Prophetic Hadith: “The seller and the buyer have the right to keep or return goods as long as they have not parted or till they part; and if both the parties spoke the truth and described the defects and qualities of the goods, then they would be blessed in their transaction, and if they told lies or hid something, then the blessings of their transaction would be lost” [Reported by Imam Bukhari ].

4) Seeking the help of experts in the field that you are considering so that they can help you choose successful projects and their best useful means. In this concern, it is proved in the Sunnah that Umm Salamah (Radiya Allahu Anha) said: “Allah’s Messenger (Sallallahu Alaihi wa Sallam) used to say after performing the dawn prayer: ‘O Allah! I ask you for useful knowledge, abundant livelihood and acceptable actions” [Ahmad in al-Musnad].

As for bringing down Allah’s blessings, it is proved in the Sunnah as recorded in al-Musnad from Ali (Radiya Allahu Anhu) that Allah’s Messenger (Sallallahu Alaihi wa Sallam) said: “O Allah! Bless the mornings of my Ummah (people)”.

When you enter a marketing place, you are advised to pray with Allah’s Messenger’s Hadith: “Whoever enters a market place and says: ‘There is no God but Allah, He has not a partner, to Him belongs the authority, His is all Praise, He grants life and causes death, He is The Living One, He does not die, good is in His Hand and He has power over all things; Allah will write down one million good deeds for him (in his account with Him) and cancel one million bad deeds and promote his rank one million degrees more”. Another Hadith reads: “Whoever desires to be pleased with abundance in his provision or that his age be lengthed, should show favor to his blood relatives” [Reported by Imam Bukhari ].

The above-mentioned Hadith states that having good relations with relatives and treating them well brings about more livelihood.

Allah knows best.


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Zakat Real Estates and Rented Non-Agricultural Lands

RESOLUTION NO 2 (2/2)

CONCERNING, ZAKAT REAL ESTATES, AND RENTED NON AGRICULTURAL LANDS

The Council of the Islamic Fiqh Academy, during its second session, held in Jeddah (Kingdom of Saudi Arabia), from 10 to 16 Rabiul Thani 1406 H (22-28 December 1985);

Having looked into the studies presented about Zakat real estates and rented non- agricultural lands >>, and
After thorough and in-depth deliberations which covered the subject from its different aspects, it became evident that :

No clear statement is traced which levies Zakat on real estate and rented lands.

Similarly, no statement has been reported levying current Zakat on the yield of real estate and non-agricultural rented lands.

The Council RESOLVES :

No Zakat is levied on assets of the real estate and rented lands.

Zakat is due and payable on its yield, which is one-fourth of the one-tenth (2,5%), after the elapsing of one year period from the date of its actual receipt, if all other conditions are present and no impediments exist.

Verily, Allah is All-Knowing

Investment of Zakat Funds in Profit Generating Projects Without Attributing Individual Property Title to The Beneficiary.

Bismillah Arrahman Arrahim

Praise be to Allah, the Lord of the Universe, and Prayers and Blessings be upon Sayyidina Muhammad, the last of the Prophets, and upon his Family and his Companions

RESOLUTION NO 15 (3-3)

CONCERNING INVESTMENT OF ZAKAT FUNDS IN PROFIT GENERATING PROJECTS WITHOUT ATTRIBUTING INDIVIDUAL PROPERTY TITLE TO THE BENEFICIARY

The Council of the Islamic Fiqh Academy, holding its third session, in Amman, Hashemite Kingdom of Jordan, from to 13 Safar 1407 H (11 to 16 October 1986),

After reviewing the studies made on the issue of “Investment of Zakat funds in Profit generating projects without disbursing it to the individual beneficiary

After listening to the opinions of the members and experts on this subject;

RESOLVES

It is permissible, in principle, to put Zakat funds in investment projects which eventually lead to be owned by those who are deserving of Zakat, or which are under the control and administration of the entity which is responsible and has the jurisdiction over collecting and distributing Zakat, provided that it is done after satisfying the basic and immediate needs of the beneficiaries and with proper guarantees against loss.

Verily, Allah is All-Knowing 

Fatwa on Payment of Zakat on Company Shares

The Council of the Islamic Fiqh Academy, holding its Fourth session, in Jeddah, (Kingdom of Saudi Arabia), from 18 to 23 Jumada Thani 1408 H (February, 6 to 11, 1988). Having considered the research papers submitted to the Academy concerning “Payment of Zakat on company shares” ;

Issued by: International Islamic Fiqh Academy – مجمع الفقه الإسلامي 642 (https://ifikr.isra.my/fatwa/final_level2/GIC11/4827)

Bismillah Arrahman Arrahim

Praise be to Allah, the Lord of the Universe, and prayers and blessings be upon Sayyidina Muhammad, the last of the Prophets, upon his Family and his Companions.

RESOLUTION No 28 (3/4)

CONCERNING PAYMENT OF ZAKAT ON COMPANY SHARES

The Council of the Islamic Fiqh Academy, holding its Fourth session, in Jeddah, (Kingdom of Saudi Arabia), from 18 to 23 Jumada Thani 1408 H (February, 6 to 11, 1988).

Having considered the research papers submitted to the Academy concerning “Payment of Zakat on company shares” ;

RESOLVES,

First: Zakat funds may not be remitted to the Waqf of the Islamic Solidarity Fund (ISF) because this would lead to barring of Zakat funds from its legitimate beneficiaries defined in the Holy Book.

Second: The Islamic Solidarity Fund (ISF) may act as an agent for individuals and institutions in channeling Zakat to its legitimate beneficiaries under the following conditions :

  1. The rules of Shari’a for such an agency should apply to both principal and agent.
  2. The ISF should amend its statutes and objectives so as to be qualified to undertake operations of this nature.
  3. The ISF should set up a special account to handle funds received as Zakat, so that they may not be mixed with other contributions received for purposes other than Zakat

Zakat funds shall not be utilized for covering administrative expenses such as wages, salaries or other expenditures that are not among approved Zakat expenses.

  1. The payer of Zakat shall be entitled to choose the beneficiary among the eight recognized channels of Zakat and the ISF —in such case- must comply with his wish.
  2. The ISF shall disburse such Zakat funds to the beneficiary as speedily as possible, within a maximum period of one year, so that beneficiaries may utilize their shares.

THE COUNCIL

Eager to enable the Islamic Solidarity Fund (ISF) to fulfill its charitable aims (as stipulated in its statutes) and for which it was established ;

Committed to the resolution of the 2nd Islamic Summit Conference, which created the ISF and set the mechanism of its financing through contributions from the Member States ;

Considering the sporadic remittances of voluntary contributions by some states;

URGES Muslim countries, Governments, institutions and prosperous individuals to perform their duty and consolidate the resources of the ISF so that it may fulfill its noble objectives in the service of the Islamic Ummah.

Verily, Allah is All-Knowing


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The Best Time For Sacrifice (Qurban)

When is the best time for someone to perform the worship of sacrifice?

Allah states:

“So, pray to your Lord and sacrifice [to Him alone].” [Al-Quran, Surah al-Kauthar, no. 2]

Al-Imam al-Qurtubi in al-Jami’ li Ahkam al-Quran said: “It is started with prayer (‘Eid prayer) then followed by the worship of sacrifice.”

The author of al-Fiqh al-Manhaji said: “The time starts after sunrise on the day of Eidul Adha which is the duration for which it is enough to perform 2 rakaat of prayer and 2 khutbahs. Then, it continues until the sun sets on the final days of Tasyrik which are the 11,12 and 13 of Zulhijjah. The prioritized time for sacrifice is after the sunnah ‘Eid prayer.”

In another hadith, the Prophet said:

“The first (act) with which we started our day (the day of ‘Id-ul Adha) was that we offered prayer. We then returned and sacrificed the animals and he who did that in fact adhered to our Sunnah (practice). And he who slaughtered the (animal on that day before the ‘Id prayer), for him (the slaughtering of the animal was directed to the acquiring of) meat for his family, and there is nothing of the sort of sacrifice in it.” [Narrated in Sahih al-Bukhari no. 965 and Sahih Muslim no. 1961].

The meaning of the phrase: “And he who slaughtered the (animal on that day before the ‘Id prayer),” means the time before the beginning of the sunnah Eid prayer and before a duration in which it is enough for one to perform the prayer.

Jubair bin Mut’im narrated:

“Each Tasyrik day is the day of sacrifice (the duration sacrifice is made).” [Narrated in Musnad al-Imam al-Ahmad (16751). Syeikh Syu’aib al-Arnouth states that the sanad is weak.]

Conclusion

According to the above discussion, the question regarding the best time for sacrifice could be concluded as the following:

  • Time for sacrifice starts after the sun rises on the day of sacrifice, which is on the 10th day of Zulhijjah. After sunrise is meant as the time after the completion of two rakaat (sunnah Eid prayer) and two khutbahs (not an excessively long khutbah).
  • Whoever performs the sacrifice before the said time, then the slaughter is not considered as a sacrifice. It is considered a charity (slaughtering animal to get its meat).
  • The time then continues until the end of tasyriq days which means that it ends after 4 days, which is the 10th, 11th, 12th and 13th of Zulhijjah.
  • If the tasyriq days have ended without one performing sacrifice. Then, the sacrifice is performed afterward, subsequently, it is just considered as normal animal slaughter to get its meat and not sacrifice.
  • If someone made a nazar to perform the sacrifice, however, tasyriq days have ended, then it is still obligated for him to perform the sacrifice and it is considered as qadha’, and qadha’ is not abrogated with time.

The above conclusions are taken from al-Mu’tamad fi al-Fiqh al-Syafi’e written by Prof. Dr Muhammad al-Zuhayli Hafizahullah, volume 2, pg. 483-484. Wallahua’lam.

Taken with slight changes from https://muftiwp.gov.my/en/artikel/irsyad-fatwa/irsyad-fatwa-haji-korban-cat/1065-irsyad-al-fatwa-hajj-and-qorban-series-15-the-best-time-for-sacrifice?fbclid=IwAR3jwJ5W1cfNnTQWjDSZRx5lJ6ETA9yAfzNZTS8SqCSKe66TiJbqkt4q9OA


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Giving Charity or Repaying Debt?

I have a debt which I owe a relative. I have clear intention to pay it off and the relative trusts in me to pay it back whenever. During Ramadan, I wanted to do good and I pledged a big amount to a charity. I paid half that amount and will shortly pay the other half. Did I do something wrong that is against the teaching of the Prophet (peace and blessings be upon him)? Should I have instead paid my debt down? Should I use the second payment to pay my debt or should I fulfill my promise to the charity?

Question:
I have a debt which I owe a relative. I have clear intention to pay it off and the relative trusts in me to pay it back whenever. During Ramadan, I wanted to do good and I pledged a big amount to a charity. I paid half that amount and will shortly pay the other half. Did I do something wrong that is against the teaching of the Prophet (peace and blessings be upon him)? Should I have instead paid my debt down? Should I use the second payment to pay my debt or should I fulfill my promise to the charity?

Answer:
All praise and thanks are due to Allah, and peace and blessings are upon His Messenger.

It is impermissible for a solvent person to procrastinate in the payment of a debt if he is asked to pay it back, for this is an injustice to the creditor. The Prophet (peace and blessings be upon him) said,

“Delay (in the payment of debt) on the part of a rich man is injustice” [Narrated by Muslim].

However, if the creditor has allowed you leeway in paying it back and he is quite comfortable with your delay, then you can go ahead and fulfill the commitment you have made in regards to the charitable contribution you have pledged.

In his response to this question, Sheikh Ahmad Kutty, a senior lecturer and Islamic scholar at the Islamic Institute of Toronto, Ontario, Canada, states:

“We must not be slack in paying back the debts we owe people; for unless we pay our debts in full before death, we will be tormented for such neglects in our graves. Our souls will not ascend to Allah, as is reported in the traditions.”

Having said this, however, I should add this: If the debt you owe your relative is such that he has allowed you leeway in paying it back and he is quite comfortable with your delay, then you can go ahead and fulfill the commitment you have made in regards to the charitable contribution has pledged. For we are obligated to fulfill our pledges and commitments; but you need not to do this right away, if the relative is expecting repayment from you.

If you are in doubt, then you should have a frank discussion with him about it, in order to make sure of his intentions. If you find he is OK with your delay, then you should fulfill the pledge. Otherwise, you can do it after you have paid back your debt that is outstanding. In Islam, it should be pointed out, Allah will not take us to task for something which is beyond our means or ability.”

And Allah knows best!

Zakat Funds on Medical Activities?

We get frequent requests from governmental and non-governmental organizations to contribute to their humanitarian and medical activities; for example, buying a device for diagnosing diabetes, holding a conference on the conditions of the handicapped, or helping to cover the costs of the nursing staff of hospitals set up by philanthropists.

Is it allowed to spend zakat funds on such activities, bearing in mind that they are spent to relieve the difficulties of the poor as well as others?

Is it Allowed to Spend Zakat Funds on Medical Activities to Relieve the Difficulties of the Poor as Well as Others?

Question:
We get frequent requests from governmental and non-governmental organizations to contribute to their humanitarian and medical activities; for example, buying a device for diagnosing diabetes, holding a conference on the conditions of the handicapped, or helping to cover the costs of the nursing staff of hospitals set up by philanthropists.

Is it allowed to spend zakat funds on such activities, bearing in mind that they are spent to relieve the difficulties of the poor as well as others?

Answer:
There is no objection to doing so if it is possible to transfer the ownership of the medical equipment to the poor so that, if it is sold, the sale price is disbursed to the poor.

However, if it is just a contribution and it is not possible to transfer the ownership of the medical equipment to the poor, this contribution is not allowed to be paid from the zakat. The Committee encourages any institutions to contribute to humanitarian and medical activities by means of voluntary donations so that it actively contributes to corporate social responsibility (CSR) activities.

As for zakat, it is obligatory to strictly adhere, in disbursing it, to the eight rightful beneficiaries mentioned in the Quran.

In other cases, if there is a specific poor person who needs either medicine or food or similar needs, and it is known that if zakat is given to him in the form of cash it will clearly be detrimental, or if his interests dictate that that poor person should not be given cash, then in this case some of the scholars regard it as permissible to give him zakat in the form of specific items instead of cash. For example, if the poor ill person is insane or feebleminded and does not handle money well, or he is foolish and will waste money, or he is an evildoer who will spend the money on that which is of no benefit to his illness, then he and his dependents will remain in need.

Shaykh al-Islam had said:

“Giving items of equivalent value when there is no need and no obvious interest to be served is not allowed… Because if it were made permissible to give items of equivalent value, then the giver may give bad quality items or the evaluation may not be correct. Zakaah is intended to help the poor, and the zakaah is connected to the amount of wealth one owns and its type. However, with regard to giving items of equivalent value when there is a need for that or an interest to be served thereby, or to achieve fairness, there is nothing wrong with that.” (End quote from Majmoo‘ al-Fataawa [25/82])

Based on the issued fatwa of Kuwait Finance House (source: https://ifikr.isra.my/fatwa/final_level2/SC0406/4316) and IslamQ&A (source: https://islamqa.info/en/answers/138684/is-it-permissible-to-give-items-as-zakaah-instead-of-cash)

Semua Fatwa Zakat Pendapatan di Malaysia Mengikut Negeri.

Zakat pendapatan sememangnya telah lama dibincangkan di Malaysia. Bermula dengan perbahasan tentang kewajipannya, sehinggalah perbincangan tentang sejauhmana ia dilaksanakan diterima masyarakat. Antara yang paling awal mengketengahkan isu zakat pendapatan adalah Prof. Madya Dr. Ab. Rashid Hj. Dail iaitu pada 13 April 1985 dalam sebuah program dinamakan Nadwah Zakat Negeri Kedah, anjuran Jabatan Zakat Negeri Kedah, di Sungai Petani…..

Zakat pendapatan sememangnya telah lama dibincangkan di Malaysia. Bermula dengan perbahasan tentang kewajipannya, sehinggalah perbincangan tentang sejauhmana ia dilaksanakan diterima masyarakat. Antara yang paling awal mengketengahkan isu zakat pendapatan adalah Prof. Madya Dr. Ab. Rashid Hj. Dail iaitu pada 13 April 1985 dalam sebuah program dinamakan Nadwah Zakat Negeri Kedah, anjuran Jabatan Zakat Negeri Kedah, di Sungai Petani.

Rentetan program tersebut, zakat pendapatan telah dibawa untuk dibincang dan diputuskan di dalam Jawatankuasa Fatwa Negeri Kedah, pada tahun 1986. Kedah menfatwakan zakat pendapatan sebagai wajib, dan diwartakan kerajaan negeri Kedah pada 10 April 1986, justeru menjadikan ia keputusan rasmi paling awal melibatkan pentadbiran agama Islam di negeri. Di bawah Enakmen Pentadbiran Agama Islam (Kedah) Tahun 1962 Bilangan 9 Tahun 1962, Warta Kerajaan (Kedah) bertarikh 10 April 1986, Jilid 2, Bil. 8:

“Jawatankuasa fatwa telah mengkaji mengenai pembayaran zakat ke atas pendapatan gaji dan lain-lain sumber pendapatan yang diterima yang ada kaitan dengannya dan bersetuju memberi pandangan bahawa wang gaji, elaun, hadiah dan lain-lain pendapatan yang diberi oleh seseorang dari semasa ke semasa hendaklah dengan bertaqlidkan Mazhab hanafi disatukan dengan wang yang terkumpul dan hendaklah dizakatkan ketika genap haul yang bermula sejak cukup nisab, ini bermakna apa-apa pendapatan yang diperolehi pada pertengahan haul, hendaklah dizakatkan sekalipun belum genap haul bagi tiap-tiap satu pendapatan itu.”

Seterusnya pada 22 Mac 1990, negeri Perak pula menfatwakan zakat pendapatan namun keputusannya agak berbeza dengan fatwa-fatwa negeri lain. Perak menfatwakan zakat pendapatan sebagai tidak wajib atas sebab syarat-syarat wajib yang tidak berlaku dalam gaji. Fatwa ini menandakan Perak satu-satunya negeri yang tidak mewajibkan zakat pendapatan. Namun begitu fatwa ini tidak menghalang zakat pendapatan untuk dikutip, cuma ia tidak diwajibkan menurut pandangan fatwa. Mesyuarat Jawatankuasa Fatwa Negeri Perak telah memutuskan fatwa zakat pendapatan seperti berikut:

“Bahawa gaji atau pendapatan termasuk dalam kategori yang wajib zakat apabila cukup nisab dan haul itu adalah merupakan syarat yang diittifaqkan oleh Jumhur Ulama dalam mazhab yang empat. Syarat ini tidak berlaku pada gaji atau pendapatan maka gaji atau pendapatan tidak wajib zakat.” 

Kemudian pada 19 Oktober 1992, Zakat Gaji telah dibincangkan dalam Mesyuarat Jawatangkuasa Fatwa Negeri Terengganu yang menyatakan “pendapatan gaji diwajibkan zakat apabila cukup haul dan nisabnya”. Memandangkan kepada penunaian zakat ini memberi kebajikan kepada orang-orang Islam maka Jawatankuasa Fatwa berpendapat bolehlah bagi sesiapa yang mahu mengeluarkan zakat pendapatan bebas atau hasil usaha kerja atau hasil usaha kemahiran semasa termasuklah gaji menunaikan zakatnya menurut pendapat yang tidak mensyaratkan haul. Dinyatakan lagi:

“Berdasarkan Mazhab yang mewajibkan zakat atas pendapatan bebas seperti hasil yang diperolehi oleh peguam termasuklah gaji bulanan maka Jawatankuasa Fatwa berpendapat bayaran zakat bolehlah dibuat secara ansuran bulanan dari semasa ke semasa apabila mencukupi nisabnya yang dikeluarkan bagi tahun semasa tanpa mengambil kira haul.”

Pada tahun 1995, giliran negeri Kelantan pula memutuskan fatwa mengenai bayaran zakat gaji bulanan yang dibuat oleh majikan dengan izin atau permintaan pembayar zakat itu sendiri. Mesyuarat Jemaah Ulama’ Majlis Agama Islam dan Adat Istiadat Melayu Kelantan yang bersidang pada 17 April 1995 telah membuat keputusan fatwa seperti berikut:

  1. Zakat yang dibayar melalui potongan gaji bulanan adalah sah, dengan syarat hendaklah disertakan niat pada setiap kali ianya dikeluarkan.
  2. Si pembayar zakat hendaklah mewakilkan kepada majikan bagi pengeluaran zakat gaji untuk dirinya tiap-tiap bulan. Pihak majikan hendaklah berniat mengeluar zakat bagi pihak orang yang diwakilinya secara umum setiap kali potongan zakat dibuat.

Seterusnya, zakat pendapatan telah difatwakan di negeri Sarawak sebagai zakat gaji pada 23 November 1996 dengan keputusan:

  1. Gaji, tunggakan gaji, pelbagai elaun dan lain-lain pendapatan yang berkaitan dengan pengajian setelah ditolak keperluan asas, pembiayaan kerja, hutang dan apa-apa pembiayaan yang menjadi sebab sebenar pembiayaan seseorang itu apabila cukup nisabnya adalah wajib dizakat;
  2. Nisab zakat gaji adalah sama dengan nisab zakat emas dan perak. Nisab zakat emas ialah 85 gram (25.2259 mayam) dan nisab zakat perak ialah 595 gram (176.5913 mayam)

Kemudian di Negeri Sembilan, terbitan pada 2 hb. Julai 1998, di bawah seksyen 30 Enakmen Pentadbiran Hukum Syarak (Negeri Sembilan) 1991, Warta Kerajaan bertarikh 8hb Jun 1998, Jilid 1 dan diluluskan oleh Jawatankuasa Syariah menurut subseksyen 33(6) Enakmen Pentadbiran Hukum Syarak (Negeri Sembilan) 1991, mengeluarkan Fatwa seperti yang dinyatakan dalam Jadual, bahawa:

“Zakat ke atas pendapatan bagi penggajian adalah wajib dikeluarkan oleh setiap orang Islam yang layak bagi seluruh Negeri Sembilan.” 

Seterusnya di Wilayah Persekutuan, secara rasminya telah difatwakan pada 9 April 1999 dan diwartakan pada 29 April pada tahun yang sama. Fatwa di bawah Seksyen 34, yang dinyatakan dalam Jadual telah dibuat oleh Mufti bagi Wilayah-Wilayah Persekutuan, menurut subseksyen 34(1) Akta Pentadbiran Undang-Undang Islam (Wilayah-Wilayah Persekutuan) 1993, selepas dibincangkan oleh Jawatankuasa Perundingan Hukum Syarak, dan adalah disiarkan menurut subseksyen itu:

“Zakat wajib dikeluarkan ke atas pendapatan daripada penggajian Islam termasuklah apa-apa upah, gaji, elaun, imbuhan dan bonus. Oleh itu adalah wajib bagi seseorang Islam mengeluarkan zakat daripada pendapatan yang layak dikenakan zakat daripada penggajian tersebut.”

Pada 17 April 2000, di negeri Johor, Zakat Gaji dan Pendapatan telah difatwakan sebagai wajib namun tanpa diwartakan dengan keputusan: “Gaji dan pendapatan wajib dikeluarkan zakat bila mana cukup syarat-syaratnya.”

Kemudian zakat pendapatan telah difatwakan di negeri Melaka pula pada 22 Mei 2000 dan diwartakan pada 25 Mei 2000 di bawah seksyen 30, Enakmen Pentadbiran Hukum Syarak Negeri Melaka 1991, Jil. 44, No.11, dengan keputusan seperti berikut:

“Zakat ke atas pendapatan bagi penggajian adalah wajib dikeluarkan oleh setiap orang Islam yang layak bagi seluruh Negeri Melaka.”

Seterusnya zakat pendapatan telah difatwakan di Pulau Pinang sebagai zakat penggajian, pada 26 April 2001 dengan keputusan:

“Zakat ke atas pendapatan dan penggajian adalah wajib bagi orang yang layak mengeluarkan zakat” 

Tahun berikutnya iaitu pada 9 Mei 2002, Selangor pula mewartakan fatwa zakat pendapatan yang mana teks fatwa tersebut adalah seperti berikut:

  1. Hukum zakat pendapatan adalah wajib ke atas umat Islam.
  2. Semua umat Islam yang tinggal atau bekerja di Selangor hendaklah membayar zakat pendapatan kepada Pusat Zakat Selangor.

Dan yang paling akhir adalah di negeri Sabah, di bawah Enakmen Pentadbiran Undang-Undang Islam (Sabah) 1992, Enakmen No. 13, Warta Kerajaan Sabah bertarikh 20 hb. Februari 2003, No. 149 dengan ini adalah dimaklumkan bahawa fatwa telah dibuat dan diluluskan oleh Mufti Kerajaan Negeri Sabah di bawah Seksyen 35 Enakmen Pentadbiran Undang-Undang Islam 1992 sebagai berikut:

  1. Zakat Penggajian adalah diwajibkan ke atas sekalian umat Islam di Negeri Sabah.
  2. Majlis Ugama Islam Sabah (Bahagian Baitul Mal dan Zakat) hendaklah menyediakan mekanisme pengurusan pungutan zakat gaji tersebut.
  3. Zakat Penggajian umat Islam Negeri Sabah, boleh dikutip melalui potongan gaji setiap bulan sekali atau setiap setahun sekali mengikut pilihan masing-masing (dengan kadar nisab emas = 85 gram).
  4. Potongan Zakat Penggajian itu boleh dibuat melalui kakitangan Lembaga Hasil Dalam Negeri (LHDN) yang beragama Islam sahaja sebagai amil yang dilantik”.

Berdasarkan semua penjelasan yang telah diberikan dalam sub-bahagian ini, pengkaji meringkaskan sejarah perkembangan penfatwaan zakat pendapatan di Malaysia ke dalam jadual berikut:

Ringkasan Penfatwaan Zakat Pendapatan di Malaysia

Bil. Negeri Tahun Fatwa
1 Kedah 1986 Wajib
2 Perak 1990 Tidak wajib
3 Terengganu 1992 Wajib
4 Kelantan 1995 Sah bayaran dengan disertakan niat
5 Sarawak 1996 Wajib dengan mengambilkira tolakan keperluan asas dan lain-lain kos.
6 Negeri Sembilan 1998 Wajib
7 Wilayah Persekutuan 1999 Wajib
8 Johor 2000 Wajib
9 Melaka 2000 Wajib
10 Pulau Pinang 2001 Wajib
11 Selangor 2002 Wajib dan hendaklah membayar di Selangor
12 Sabah 2003 Wajib

Sumber: Laman web Jabatan Fatwa Negeri

Kesemua fatwa-fatwa zakat pendapatan negeri yang dinyatakan disusun mengikut aturan masa ia diperkenalkan Perkembangan fatwa ke atas zakat pendapatan dilihat ke arah mewajibkannya, sungguhpun terdapat sebuah negeri yang memberi pandangan yang berlainan namun ia tidak memberi kesan terlalu besar di negeri lain. Perlu dijelaskan juga sesetengah negeri telah membuat beberapa pindaan dan pengkemaskinian atas inisiatif negeri itu sendiri.