Below is a general guideline in relation to zakah on compulsory superannuation but clarity should be sought for individual cases:

In the case of compulsory superannuation i.e. where the funds are deducted mandatorily from the salary at the source, (and there are no additional voluntary contributions = VC), zakah is not payable during the life of the fund and will only be payable in the year of receipt of the lump sum payout/or earlier withdrawal and will
be added to other zaktaable assets.

The areas of voluntary contributions [VC], Self-Managed Super Funds, Industry Super Funds, Public Sector Super Funds and Corporate Super Funds are areas under further research by the scholars at CIEA – Centre for Islamic Economics

Australia [ www.ciea.com.au] and will be made available once concluded.

Answered By:
Shabir Moosa
Checked and Approved.