Question: I worked but have not received my wages yet. Now my Khoms year has arrived; if I receive my money after Khoms year, must I pay its Khoms or not?
The Grand Ayatollah Khamenei: If before Khoms year and without any difficulty has been possible to receive it, it has Khoms; if not, it is considered as the income of the new year, and if until the end of the Khoms year is spent on living expenses, is not included for Khoms.
Source: khamenei.ir