زكاة أموال صناديق الادخار

Abstract EN

The present paper is an attempt to study Zakat on Provident lands.

Provident Funds are means of keeping the money that is deleted from the salaries at a certain percentage, plus a certain percentage ۴٢٠١٦٦ the institution or the employer to encourage employees to perform their work, and to save and secure a portion of their income for their future.

These funds could be kept in banks in the form of fixed deposits or invested money.

Moreover, the study shows the idea of Provident Fund and how they are invested, giving examples of governmental and private institutions.

Also, the rule whether it is deducted from the employee or it is the contribution of the institution, and what is operated and invested, or saved as deposits from these funds is explained.

The study discussed Zakat on Provident ands, and examined whether it is applicable in the first place, regarding the ownership, the growth, the (Oration, and the Hukm of Zakat on the Hararn (unlawful) part of these funds.

The research also discussed the Hukm of keeping the employees’ money in the savings after the specified period when the employee is free to withdraw his funds.

This subject is one of the most significant topics that concern many employees who are benefit from Provident Funds.

Finally, nobody denies the important role of Zakat in the sources of Islamic Economy.

It is Allah who bestows success and guides to the Straight Path