Khums: Is Khums Due on Backdated Salary Upon Receipt or at Year-End?

Practical Laws of Islam as per the teachings of Imam Khamenei

Khums: Is Khums Due on Backdated Salary Upon Receipt or at Year-End?

English:

Question #917:

For some years my employer has been indebted to me. Would this amount be liable to khums on its recovery, or at the year’s end after receipt?

Answer #917:

If the money is your salary and is not receivable at the end of the khums year, it is considered part of the gains of the year of receipt. And if the amount is spent on the annual expenses in the year of receipt, it is not liable to khums.

-Imam Khamenei, Practical Laws of Islam, Importance and Conditions of Khums