This study tackles the employees Benefits which take the form of salaries and wages in our modern life. This includes: end of service benefits, pensions, shares in residential projects. In this research it's important to study the rules of Zakah of salaries, funds, residential projects and the conditions of the legitimacy of Al Zakah excluding funds that no zakah would be paid for. After comes the rule of how to treat with these funds. This aims to define these funds and the rights of the poor in those. The importance of the research can be clarified by avoiding the scientific research of the modern Islamic jurisprudence, searching through old thesis, discussions that aimed to change the views. This study has proven that the Zakah must be paid as the conditions are available. This study also shows how to pay it with amounts (2.50% or 2.576%) mentioning practical models.