زكاة أموال التأمينات الاجتماعية والمعاشات دراسة فقهية مقارنة

Abstract

This study examines the Zakat funds of social insurance, a contemporary issue affecting the application of the provisions of Zakat in the field of asset classifications. The importance of this research is evident since it has not been given appropriate scientific attention in the encyclopedias of Islamic jurisprudence and scientific journals. Moreover, there is unedequate review of findings in the topic with the emergence of new challenges and the passage of time. Thorough discussions are supposed to change those views on such an important subject, which first shows the concept of the social security system, pensions, language and the use of idiomatic expressions. This research also discusses extent to which the conditions of Zakat in the social insurance funds and pension are met.In addition, it puts forward different views of scholars about the time Zakat should be due on bonuses and pension and how to calculate and record its amount and annuality, with the use of some models. The study of the topic uses the inductive approach to track the views of scholars of the earlier and later era, and analyze as well as compare their views. of jurisprudence. This research found that there is no Zakat necessary on insurance and pension, not before drawdown of the amount or after.