• Zakat on profession/income is a type of zakat which is imposed on salary or income earned by a person in return for the work he/she earns, individually or jointly.
  • Obligation of zakat on profession/income is based on the general meaning of maal/amwal (wealth) contained in the verses of the Qur'an and the hadith of the Prophet SAW related to zakat, such as in the Surah At-Taubah: 103 and Surah Adz-Dzariyat: 19.
  • The provisions on compulsory zakat on profession/income have been set in the 1st International Congress (Mu’tamar) on Zakat in Kuwait, 29th of Rajab 1404/30th of April 1984 and in the Indonesian Council of Ulama (MUI) Fatwa Commission Session in Padangpanjang, January 2009.
  • Provisions on the zakat on profession/income in Indonesia refer to Act No 23 Year 2011 on Zakat Management Article 4 paragraph 2 point h and Regulation of the Minister of Religious Affairs (PMA) No 52 Year 2014 on Sharia and the Procedures for Calculating Zakat Maal and Zakat Fitrah and the Utilization of Zakat for Productive Business.
  • In the determination of the calculation of nishab and the level of zakat on profession/income, there are three approaches: (1) analogous to gold-silver and trade zakat, (2) analogous to agricultural zakat, and (3) analogous to two things at once (qiyas syabah), namely nishab on agricultural zakat and the level of zakat on gold-silver.
  • Based on the rules of fiqh حُكْم الحاكِمِ فِي مَسَائلِ الاجْتِهَادِ يَرْفع الْخِلافَ (government decision eliminates any differences on the issue of ijtihad), the provisions of calculating zakat on profession/income used in Indonesia is based on Article 26 of the Regulation of the Minister of Religious Affairs (PMA) No 52 Year 2014 on Sharia and the Procedures for Calculating Zakat Maal and Zakat Fitrah and the Utilization of Zakat for Productive Business. The analogy used is qiyas syabah, where the nishab standard is set at 524 kg of rice (5 ausaq) and the zakat percentage is set at 2.5 percent.
  • The provision of standard rice prices in 2017, as the basis for determining nishab, has been set at Rp10,000.00/kg (ten thousand rupiah per kilogram) by the Plenary Meeting of BAZNAS Board in May 2, 2017. Accordingly, any revenue exceeding Rp 5.240.000,00/month (five millions two hundred forty thousand rupiah per month), zakat must be issued amounted 2.5 percent.

Provision and Calculation Procedure of Zakat on Profession/Income

 

 

 

 

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