Zakat on Unvested Employer Contributions

Short answer: Reckon in three parts: (1) your own contributions — zakatable yearly if withdrawal is possible, otherwise upon receipt; (2) the employer's unvested (conditional) share — never owned, so no zakat; (3) vested employer contributions — now owned; zakatable yearly if accessible, otherwise upon receipt. Details: One principle governs all: zakat attaches only to wealth under complete, disposable ownership (milk tāmm). Before vesting, the match is a mere promise that lapses if you leave — outside your reckoning. The moment vesting completes, that share becomes your wealth; only access remains at issue, handled by the GPF principle that inaccessible balances are zakated upon receipt. Evidence: Quran 9:103; Ibn Majah 1792 (ownership and hawl); the milk-tāmm principle of Shaykh al-Uthaymin and the Permanent Committee. For complex individual cases, consult a qualified scholar.