3%-45%。 Since the implementation of the new tax law, the threshold of personal income tax in Shanghai has been raised from 3,500 yuan to 5,000 yuan, and special additional deductions have been added. In 2022, the personal income tax that employees need to pay is greatly reduced compared with the past. Among them, people earning less than 5,000 yuan no longer need to pay taxes. The proportion of individual income tax in Shanghai is divided into the following situations:

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 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%.

1. The calculation formula of personal income tax on wage income is: tax payable = (wage and salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction. After 20 18 10 1, the threshold of personal income tax is 5000, and the calculation method of using excess progressive tax rate is as follows: tax amount = taxable income of the whole month * tax rate-quick deduction; Actual salary = salary payable-four gold-tax payment. Monthly taxable income = (salary payable-four gold) -5000.

2. The payment method of individual income tax is as follows: 1) If there is a withholding agent, the withholding agent will pay the tax in advance on a monthly basis or every time; 2) Taxpayers should submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance; 3) If there is no withholding agent, it shall report and pay taxes to the tax authorities within 15 days of the next month after obtaining the income.