Is Zakaat paid every year on the salary earned for the year?

Answer

If the salary was used/spent, then Zakaat is not paid on it. Zakaat is paid on the cash balance you have in Ramadhaan when you calculate your Zakaat. Thus, if for example your salary for the year was R30,000, but in Ramadhaan you have a cash balance of only R4,000, then you pay Zakaat on R4,000, NOT on the R26,000 which you have spent during the course of the year. Zakaat is paid on cash on hand, cash in the bank, gold and silver.