HAWL

The Zakat percentage remains 2.5% of eligible assets when calculated based on the lunar (Hijri) year. However, since the lunar year is 354 days, about 11 days shorter than the 365-day solar year, there is a slight adjustment to the Zakat percentage if using the Gregorian calendar to mark your annual Zakat term.

1. Lunar Year (Hijri) Zakat percentage: 2.5% – this is the standard percentage used in traditional Zakat calculations.
2. Solar Year (Gregorian) Zakat percentage: 2.577% – since the Gregorian year is longer, the equivalent percentage is slightly higher to maintain the same annual contribution.

If you are calculating Zakat based on the Gregorian year, you should use 2.577% instead of 2.5% to ensure an equivalent contribution over time. While this method is allowed by scholars, most scholars recommend using the Hijri calendar for Zakat calculations.

Yes s/he can pay Zakat, but they would need to factor in any expenditures or liabilities when calculating how much they would need to pay.

Yes, but please discuss this further with a Scholar.

Yes, you need to include it in your calculation.

This depends on the nature of the fund. We would suggest you consult a scholar about this as the issue of pension schemes can be quite complex.

It sounds as if the mentioned fund would count as a Waqf. The general rule is that a Waqf is not liable for Zakat. As long as there is no personal ownership, or nobody is personally benefiting from this fund, and also depending on the nature of the fund, Zakat may/may not be liable. However, you would need to check this with a scholar.