ACTNews, SOUTH JAKARTA – Muslims must pay zakat, either zakat ul-fitr or zakat ul-mal, as a pillar of Islam. However, the implementation of payment of zakat, especially professional zakat, may vary from one muzakki (donor) to another.
Professional zakat is one type of zakat ul-mal. The Indonesian Ulema Council (MUI) in its fatwa (a religious order issued by a Muslim leader) Number 3 of 2003 concerning Professional Zakat or Income Zakat explains that the payment of income zakat can be done in two times.
First, professional zakat can be issued when receiving a salary or payment if the nisab is sufficient. Nisab of professional zakat is equivalent to 85 grams of gold, and the rate of professional zakat is 2.5 percent.
The National Amil Zakat Agency (Baznas) decided, the nisab of professional zakat in 2021 is IDR 79,738,415 per year or IDR 6,644,868 per month. Baznas determined this figure by the price of Antam's 24 carat gold in Indonesia.
Second, if it has not reached the nisab, then all income is collected for one year. Then zakat is issued if the net income is sufficient. It is not obligatory to pay zakat if it does not meet the nisab in one year.
"Zakat can be issued from all forms of halal income on condition that it has reached the nisab in one year, which is worth 85 grams of gold," the MUI wrote in its fatwa.