We have many narrations that Sahm Imam which is half of the Khums must be given the Marje' of Taqleed being a deputy of the Imam during the occultation of imam Al-Mahdi (AS). You can read many of theses narrations in Wasa'il al-Shia by Al-Hurr Al-A'amily in the chapter of Khums.
The time of calculation of Khums is the end of the year of Khums which starts when you started earning. Any wealth more than last year's Mukhammas ( post Khums paid remaining amount) should be calculated for Khum of this year on the date of Khums.
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