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Salary Deduction Associations among Employees and Their Rulings in Islamic Jurisprudence: A Contemporary Fiqh Study

Year: 2026

Type: article

Abstract: This study examines the Sharīʿah ruling on salary deduction associations among employees as a contemporary financial practice, focusing on their juristic foundation and contractual characterization. It adopts an inductive, analytical, and comparative methodology by analyzing the opinions of contemporary jurists and the resolutions of Islamic fiqh councils in light of legal maxims and the objectives of Islamic law. The study concludes that these associations are essentially based on reciprocal benevolent loans and collective financial cooperation, and supports their permissibility when Sharīʿah conditions are observed, particularly the absence of stipulated increase, clarity of contractual terms, and the avoidance of injustice

Source: Anbar university Journal for Islamic Sciences

DOI: 10.34278/aujis.2026.192233

Author: Salah Najib Abdurahman -

Institution: University of Halabja

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Decent work and economic growth, Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W7204886830