Zakat Alms of Fitr (fast breaking)

[aadil]

Assalamualaikum everyone


I hope ramadan is going good for all of you.


I wanted to add a small doubt of mine here.


I read in one book that we must pay at least 2.5% of our annual net income in zakaat, if this is true, then how come we can't give money for zakaat, or am i talking about something else.


Further, what is the author exactly mean when he says "net income" and on whom is paying the zakaat farz.


Jazakallah


Mohammed Aadil