زكاة الرواتب دراسة فقهية تطبيقية

This research deals with the concept of Zakat of salaries, as a modern financial income. Undoubtedly, wages represent these days an enormous and renewable financial source for a significant number of employees. Scholars have various points of view concerning this issue, when it is obligatory to be paid, how should it be paid for those believe that it is a must. The study presents those various points of view and proofs of each saying. The study also shows the amount of money of salaries that requires paying Zakat, it also show practical models for the Zakat of salaries applied upon a sample taken from the employees of Yarmouk University in Jordan .