1, you need to pay personal income tax when your salary reaches 5000. According to the national regulations, people who earn more than 60,000 yuan a year should pay personal income tax according to the relevant regulations. All those who meet the requirements need to pay a tax. If they work in the company, they don't need to operate by themselves, and the relevant colleagues of the company will help them.

2. Legal basis: Article 13 of the Individual Income Tax Law of the People's Republic of China

If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the next month after obtaining the income and pay the tax.

If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year after obtaining the income; If the tax authorities notify the taxpayer to pay within the time limit, the taxpayer shall pay the tax within the time limit.

Individual residents who obtain income from outside China shall declare and pay taxes within March 1st to June 30th of the following year.

Non-resident individuals who obtain income from wages and salaries from more than two places in China shall declare and pay taxes within 15 days of the following month.

Taxpayers who cancel their household registration in China due to emigration shall go through tax settlement before canceling their household registration in China.

Second, how to declare personal income tax

The way to declare personal income tax is as follows:

1, you can declare directly at the tax window of the tax bureau or at the local tax bureau in official website;

2, individual residents to obtain comprehensive income, the annual calculation of personal income tax;

3. If there is a withholding agent, the withholding agent shall withhold the tax in advance on a monthly basis or every time.