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brightness_autoPeace be upon you and God's mercy and blessings.
Grand Ayatollah Sayyid Sistani (may God protect him):
If the salary is for work done before the Khums year, it is considered income from the previous year and must be subject to Khums at the beginning of the Khums year. If you have not received it by the beginning of the Khums year, you must pay Khums as soon as you can receive it.
Source: Special Inquiry.
Grand Ayatollah Sayyid Khamenei (may God protect him):
What you receive on the day of your Khums new year is considered income for the new year. However, if you could have received it before that and did not, you must pay Khums on it. Nevertheless, any amount you spend on your necessary expenses that are appropriate to your status within the following few days does not require Khums.
Source: Special Inquiry: 1, 2.
May you be successful in all good.