Q: If I have added 12 months student loan repayments to my Zakāh liabilities, but later in the year become unemployed and repayment is delayed, what do I need to do?
الجواب حامدا ومصليا ومسلما ومنه الصدق والصواب
A: If one is in employment on one’s Zakah anniversary and one is also required repay some of the student loan one may deduct 12 months of instalments. If one subsequently loses one’s job, for example six months later, and so one is no longer currently required to make any further payments then this does not impinge on the previous Zakah calculation wherein 12 months of instalments were deducted. No retrospective action need be taken as the calculation for Zakah was correct on the anniversary itself.