Question Summary:
Kindly provide clarity regrading whether or not I need to include this amount to my Zakaatable assets and pay Zakaat thereon.

Question Detail:

The following are the facts relating to my query on Zakaat:

I am employed by a company and receive a bonus based on the annual financial performance of the company. 
The company's year end is 31 August and I use the 1 Ramadaan (which co-incides with the 10 September ) as the date for my Zakaat calculation.
The bonus is only payable to me only once the auditors have signed off the balance sheet, which will be around November.

Kindly provide clarity regrading whether or not I need to include this amount to my Zakaatable assets and pay Zakaat thereon.

Answer :

In the name of Allah, Most Gracious, Most Merciful
Assalaamu `alaykum waRahmatullahi Wabarakatuh
If your Zakat year ends in Ramadan and you will receive a bonus around November, then the bonus amount will not be included in your present Zakatable assets as you would not be the physical owner of the bonus amount before the Zakat is due for this year.
And Allah knows best
Wassalam
Mufti Ebrahim Desai
Darul Iftaa, Madrassah In'aamiyyah