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10. Salaries-Are owed salaries considered a loan that require a Peruzbal by the worker?
Workers that receive a monthly salary from a Jewish employer are not required to make a Peruzbal for a salary that will not be due to be received until after Rosh Hashanah of Shemita. However those salaries that were due to be paid before Rosh Hashanah of Shemita and have not yet been paid are considered like a loan and require a Peruzbal by the worker.
 See Admur 39; Nitei Gavriel 13
 Pashut as this is considered like a loan with a due date after Shemita as explained in 8B!
 Based on Admur ibid that rules a salary is only collected after Shemita if it is common for the employee to give his employer credit for some time, in which case the amount of money owed for his wages which is currently on credit is not yet considered a loan. However, if the wages were considered a loan then it requires a Peruzbal. [ibid] Now when a salary was due to be paid by a certain date and it was not issued this is considered similar to a loan and hence requires a Peruzbal. [Nitei Gavriel ibid]