There is no tax on the salary of 5000. The threshold for personal income tax is 5000 yuan. When the monthly salary exceeds 5000 yuan, the excess salary shall be paid at the corresponding standard tax rate. Personal income tax is a tax levied on personal income in China. Personal income tax is a tax on individuals who obtain income in China and individuals who obtain income abroad.

There is no need to pay taxes on the salary of 5,000 yuan, and the salary tax standard is as follows:

1, the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%;

2. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%;

3. If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%;

4. If the salary is between 17000 yuan and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%;

5. If the salary is between 30,000 yuan and 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;

6. If the salary is between 40,000 yuan and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%;

7. If the salary is between 60,000 yuan and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;

8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%.

Legal basis: Article 67 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

If a taxpayer or withholding agent fails to pay or underpays the tax payable within the time limit, the tax authorities may, in addition to taking compulsory measures, impose a fine of not less than 50% but not more than five times the tax payable according to law.