Before the Eid prayer after the fast of Ramadan, every adult Muslim whose NISAB VAlUE is in excess of his needs and those of his family must pay Zakat al Fitr. If the person is a breadwinner, he should also pay Zakat al Fitr for his dependents, such as his wife, children, relatives or servants.
There is a very specific time frame that all Muslims should abide by. Paying late Zakat-ul-Fitr is still valid and does still fullfill the obligations.
Zakat al Fitr can be paid a few days before the end of Ramadan. It is preferable to pay it just before Eid prayer (first thing in the morning) so that the poor can enjoy their Eid.
The minimum amount due is the equivalent of about 2 kg of flour, wheat, barley or rice from each person in the household, including the head of the household and each dependent, even if the dependent does not live in the same house.
Those who are entitled to receive Zakat al Fitr are the same as those entitled to receive general Zakat.
There is a first difference between Zakat and Zakat al Fitr. Zakat-ul-Fitr is compulsory on all Muslims regardless of their age or financial means. however, there is an exemption for those who do not have one sa’ (approximately 2.6 – 3kg) of their staple food in excess of their needs.
The second main difference is the amount. The amount due for Zakat-ul-Fitr is very small compare to Zakat. Zakat can be large amount because its 2.5% of all net savings and wealth.
The final difference is the due dates between two funds. Zakat can be paid at any time of the year, with the only condition being that the earnings reflect one year’s worth of net savings (one lunar year). However, Zakat-ul-Fitr, has to be paid at the end of Ramadan. Ideally, it needs to be paid before the Eid prayers.This is a very specific time frame that all Muslims should abide. Paying late Zakat-ul-Fitr can invalid and obligations can’t be fulfilled.
Abdullah Ibn 'Umar said, that the Holy prophet (PBUH) ordered the people to pay Zakat al Fitr before going to Eid prayer (Al-Bukhari)