The personal income tax, starting from September 1st, 211, is 3,5 yuan. Therefore, as long as the wages and income of workers exceed 3,5 yuan, and after deducting social security (medical insurance, old-age insurance, unemployment insurance, maternity insurance and work-related injury insurance), provident fund and charitable donations, they should be paid according to the level that reaches the 7-level excess progressive tax rate of personal income tax.

basis: individual income tax formula and 7-level excess progressive tax rate.