I normally pay zakaat on 1st Ramadan. Last year, due to employer payroll error I got £5000 overpaid in salary at that time (1st Ramadan). This overpayment was corrected in 2/3 months by HR and I returned the amount. For calculation of Zakaat, as I had those overpaid £5000 in my possession although I returned these later, I want to ask will it be considered in calculation of Zakaat?
This money will not be considered when calculating one’s zakat.
The fiqhi status of this money could be seen in two ways. Both cases do not obligate zakat upon this wealth.
- Once the money was sent into your account, the transfer of ownership was valid. Nonetheless, as you are obligated to pay this amount back, it immediately becomes a debt in your name; thus, deductible from zakat calculations.[1]
- The transfer of ownership in your name was not valid, and as such it does not belong to you. Therefore, you are not to consider this wealth in calculating zakat.[2]
In realistic terms, once this money enters your account, you have full discretion on how it is spent. Nonetheless, the amount becomes immediately binding upon you to return. Therefore, option A appears to be in line with reality.
And Allah knows best.
[1] الدر المختار وحاشية ابن عابدين (رد المحتار) (2/ 260) (قَوْلُهُ فَارِغٍ عَنْ دَيْنٍ) بِالْجَرِّ صِفَةٌ نِصَابٍ، وَأَطْلَقَهُ فَشَمِلَ الدَّيْنَ الْعَارِضَ كَمَا يَذْكُرُهُ الشَّارِحُ وَيَأْتِي بَيَانُهُ، وَهَذَا إذَا كَانَ الدَّيْنُ فِي ذِمَّتِهِ قَبْلَ وُجُوبِ الزَّكَاةِ، فَلَوْ لَحِقَهُ بَعْدَهُ لَمْ تَسْقُطْ الزَّكَاةُ لِأَنَّهَا ثَبَتَتْ فِي ذِمَّتِهِ فَلَا يُسْقِطُهَا مَا لَحِقَ مِنْ الدَّيْنِ بَعْدَ ثُبُوتِهَا جَوْهَرَةٌ
[2] الدر المختار وحاشية ابن عابدين (رد المحتار) (2/ 260)وَدَخَلَ مَا مَلَك بِسَبَبٍ خَبِيثٍ كَمَغْصُوبٍ خَلَطَهُ إذَا كَانَ لَهُ غَيْرُهُ مُنْفَصِلٌ عَنْهُ يُوَفِّي دَيْنَهُ … قَوْلُهُ: وَدَخَلَ) أَيْ فِي مِلْكِ النِّصَابِ الْمَذْكُورِ فَتْحٌ (قَوْلُهُ: مَا مُلِكَ بِسَبَبٍ خَبِيثٍ إلَخْ) أَيْ عَلَى قَوْلِ الْإِمَامِ لِأَنَّ خَلْطَ دَرَاهِمِهِ بِدَرَاهِمِ غَيْرِهِ عِنْدَهُ اسْتِهْلَاكٌ، أَمَّا عَلَى قَوْلِهِمَا فَلَا ضَمَانَ فَلَا يَثْبُتُ الْمِلْكُ؛ لِأَنَّهُ فَرْعُ الضَّمَانِ فَلَا يُورَثُ عَنْهُ لِأَنَّهُ مَالٌ مُشْتَرَكٌ، وَإِنَّمَا يُورَثُ حِصَّةُ الْمَيِّتِ مِنْهُ فَتْحٌ. وَفِي الْقُهُسْتَانِيِّ: وَلَا زَكَاةَ فِي الْمَغْصُوبِ وَالْمَمْلُوكِ شِرَاءً فَاسِدًا اهـ وَالْمُرَادُ بِالْمَغْصُوبِ مَا لَمْ يَخْلِطْهُ بِغَيْرِهِ لِعَدَمِ الْمِلْكِ
Answered by:
Maulana Ikramul Hoque Miah
Checked & Approved by:
Mufti Abdul Rahman Mangera
Mufti Zubair Patel