Legal analysis: The monthly salary of employees is 8,500 yuan, and the personal income tax should be paid about 250 yuan. The income from wages and salaries of employees shall be deducted from the social insurance premiums and housing accumulation funds that individuals should pay. After deducting the expenses of 3500 yuan, the excessive progressive tax rate is applied and personal income tax is paid. Personal income tax payable by employees = taxable income × applicable tax rate-quick deduction = (monthly income after deducting three insurances and one gold-deduction standard) × applicable tax rate-quick deduction.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.