Khums: Khums on Salary Received Just Before Year-End but Spent Next Year

Practical Laws of Islam as per the teachings of Imam Khamenei

Khums: Khums on Salary Received Just Before Year-End but Spent Next Year

English:

Question #969:

An employee’s end of khums year coincides with the end of the 12th month. Each year they receive their last salary nearly 5 days before the end that month and spend it in the 1st month of the next year. Is it subject to khums?

Answer #969:

Any salary acquired prior to the end of the year is subject to khums unless it is paid for annual expenditure before the khums year ends. Of course, if having an amount of money as saving is considered as a part of ma’ūnah, it is not subject to khums.

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