A:
First: A person who delays paying Zakatul-Fitr at its due time while remembering it is sinful and has to repent to Allah and make up for it. It is an act of worship which may not be forgone by the lapse of its due time just like Salah (Prayer). However, as for the case of the questioner who forgot to pay it at its due time, they are not sinful but he has to make up for it. As to being not sinful, it is based on the general meaning of the evidence to the effect that there is no sin in the case of forgetfulness. As for being obliged to make up for it, it is based on the justification mentioned above.Second: Workers who receive monthly salaries for working in the factory or farm should pay Zakatul-Fitr on behalf of themselves as the basic principle is that it is obligatory on them.May Allah grant us success. Mau blessings and peace be upon our Prophet Muhammad, his family and Companions!