Legal analysis: If the take-away rider's salary exceeds the corresponding standard of individual tax, he must pay tax.

Legal basis: Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) is exempt from individual income tax;

1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;

2. Interest on treasury bonds and financial bonds issued by the state;

3. Subsidies and allowances issued in accordance with the unified provisions of the state;

Four, welfare funds, pensions and relief funds;

5. Insurance compensation;

Six, military demobilized fees, demobilization fees;

Seven, in accordance with the unified provisions of the state to cadres and workers resettlement fees, retirement fees, retirement wages, retirement wages, retirement allowance;

Income of diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to the relevant laws of China;

Nine, China municipal government to participate in the international conventions and agreements stipulated in the tax-free income;

Ten, approved by the finance department of the State Council tax-free income.