Understanding Zakat Profesi for Muslims

An article explaining zakat profesi, that is, zakat on income from work or a profession such as doctors, lawyers, artists, and employees, complete with how to calculate it.

Zakat profesi was not discussed in detail by earlier scholars because this source of income was not widely known at that time, but it is still obligatory because the essence of zakat is to help those in need.
Scholars differ on when it should be paid: some require a full year (haul), while others (such as Yusuf Qardhawi) hold that zakat should be paid directly upon receiving the income, by analogy with agricultural zakat.
The nisab for zakat profesi follows the nisab for agricultural zakat, that is, the equivalent of 520 kg of rice.
The rate of zakat profesi is set by analogy with the zakat on gold and silver, namely 2.5 percent of income.
There are two ways to calculate it: directly, 2.5 percent of gross income, or 2.5 percent of income after deducting basic needs, along with examples of the calculation.

Zakat profesi is "zakat from a person who does something (sports, painting, music, and so on), because their position and profession is not merely for pleasure, but is a means of earning a living."

In this day and age, people earn money from the work or profession they pursue.

So work that generates money is of two kinds: first, work done independently without relying on others, such as a doctor running a practice, a lawyer, an artist, a tailor, and so on. Second, work done for other people (parties) in exchange for wages or an honorarium, such as an employee (public or private sector).

As for those who hold that zakat profesi is prescribed, their reasoning is as follows: unlike income from agriculture, livestock, and trade, income from a profession was not widely known during the era of earlier generations.

Therefore a discussion of the type of zakat profesi cannot be found with the same level of detail as other types of zakat. But that does not mean income from a profession is exempt from zakat, because in essence zakat is a levy on the wealth of those who have a surplus, to be given to those in need.

A reference from the Qur'an on this matter can be found in Surah Al-Baqarah verse 267:

"O you who believe, spend of the good things which you have earned, and of that which We bring forth from the earth for you, and do not aim at that which is bad to spend from it, whereas you would not accept it (yourselves) except with closed eyes. And know that Allah is Rich (Free of all needs), and Worthy of all praise"

Timing of Paying Zakat Profesi

Below are some differences of opinion among scholars regarding the timing of paying zakat profesi:

The opinion of As-Syafi'i and Ahmad requires a haul (a full year has elapsed) counted from when the wealth was obtained
The opinion of Abu Hanifah, Malik, and modern scholars, such as Muh Abu Zahrah and Abdul Wahab Khalaf, requires a haul but counted from the beginning and end of when the wealth was obtained; then during that one-year period the wealth is totalled, and if it reaches the nisab, zakat becomes obligatory.
The opinion of modern scholars such as Yusuf Qardhawi does not require a haul; rather, zakat is paid directly upon receiving the wealth. They draw an analogy with agricultural zakat, which is paid at every harvest. (haul: the length of time wealth is held)

Nisab of Zakat Profesi

The nisab for zakat on income/profession refers to the nisab for zakat on crops and fruits, namely 5 wasaq or 652.8 kg of unhusked grain, equivalent to 520 kg of rice. This means that if the price of rice is Rp 4,000/kg, then the nisab for zakat profesi is 520 multiplied by 4,000, which comes to Rp 2,080,000. Or SyuhadaJHS'017

Rate of Zakat Profesi

In terms of its form, income from a profession is money. In this respect it differs from crops and is closer to gold and silver. Therefore the rate of zakat profesi, by analogy with zakat on gold and silver, is 2.5% of total gross income.

The hadith stating the rate of zakat on gold and silver is:

"If you have 20 dinars of gold, and a year has passed, then its zakat is half a dinar (2.5%)" (HR. Ahmad, Abu Dawud, and Al-Baihaqi).

Calculation of Zakat Profesi

According to Yusuf Qardhawi, the calculation of zakat profesi is distinguished by two methods:

Directly, zakat is calculated as 2.5% of gross income directly, after the income is received. This method is more accurate and fair for those who have no dependants or few dependants. Example: A single person with an income of Rp 3,000,000 per month must pay zakat of: 2.5% x 3,000,000 = Rp 75,000 per month, or Rp 900,000 per year.
After deducting basic needs, zakat is calculated as 2.5% of salary after basic needs are deducted. This method is fairer for those with dependants. Example: A married person with children, with an income of Rp 3,000,000, and expenses for basic needs of Rp 1,500,000 per month, must pay zakat of: 2.5% x (3,000,000 - 1,500,000) = Rp 37,500 per month, or Rp 450,000 per year. Provided it has reached the nisab. In this example, Rp 1,500,000 is treated as having reached the nisab.

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