Abstract
Zakat is the third pillar of Islam, zakat is the most important worship in the Qur'an, Allah explains zakat along with explaining prayer. Zakat in terms of fiqh terms means "a certain amount of property that is required by Allah to be handed over to those who are entitled" in addition to meaning "to spend a certain amount itself. Therefore, the law of zakat is obligatory (fard) on every Muslim who has met certain conditions. Zakat is included in the category of worship (such as prayer, pilgrimage, and fasting) which has been regulated in detail based on the Qur'an and as-Sunnah, as well as a social and humanitarian charity that can develop in accordance with the development of mankind. Ibn Zaid said, "Salat and zakat are obligatory together, not separately." Then he also said "Prayer will not be accepted without zakat. Congratulations to Abu Bakr who understands this matter correctly. One of the zakat that is obligatory for Muslims is professional zakat.The purpose of this study is to find out how the professional zakat system even though in Islam does not have a level of detail, it still carries out perfect zakat. So that people who have professions can issue zakat on wealth with existing provisions.
 Keywords : Zakat, Profession, Head of the family, PNS
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