ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART VII - COLLECTION AND RECOVERY OF ZAKAT
Section 52. Deduction of zakat from emoluments and pensions.
(1) Where income in respect of gains or profits from an employment or in respect of any pension, annuity or periodical payment falling under section 18 is payable to a Muslim individual, then, if the Secretary so directs, the person by whom the income is payable shall make deduction out of the income on account of zakat which is or may be payable by that individual for any year of assessment.
(2) Subject to subsection (1) and any rules made under section 83, deductions under this section on account of zakat shall be made at such time and in such amounts as the Secretary may determine, whether or not the zakat has been assessed.
(3) In relation to any case, nothing in this section shall prevent the collection of any zakat (not being zakat deducted in accordance with this section) in accordance with section 49 or the payment of that zakat being enforced in accordance with section 51:
Provided that in any such case for the purposes of section 49 the Secretary shall determine the period within which that zakat shall be payable.
(4) An employer who fails to comply with section 32 or this section in respect of his employee is liable, in respect of the failure to comply with section 32, to pay the amount of zakat in full which due to his failure cannot be recovered from the employer and, for failure to comply with this section, pay the amount of zakat which he fails to deduct:
Provided that –
(a) the Secretary shall utilise any amount paid to him or recovered by him pursuant to this section to the payment of zakat payable by the employee; and
(b) the employer may recover from the employee as debt payable to the employer any amount paid to the Secretary or recovered by the Secretary pursuant to this section from the employer.
(5) Where a person by whom any such income mentioned in section 18 is payable fails to comply with this section with respect to a recipient of that income, that person shall be liable to pay the amount of zakat which he has failed to deduct:
Provided that –
(a) the Secretary shall apply any amount paid to or recovered by him in pursuance of this subsection towards payment of the zakat payable by the recipient; and
(b) that person may recover from the recipient as a debt due to that person any amount which has been paid to the Secretary by that person or recovered by the Secretary from that person in pursuance of this subsection.