If the monthly average tax payment is 1000 yuan, then the annual personal income tax is1000×12 =12000 yuan, and the annual taxable income is (12000+16920). The annual salary income will not be less than 144600+60000=204600 yuan, so the monthly salary will not be less than 20460012 =17050 yuan.

Write "not less than" because I don't know what special additional deduction and special additional deduction are like.

At present, China's comprehensive income of individual residents (income from wages and salaries belongs to comprehensive income) is levied annually, paid in advance every month or every time, and settled at the end of the year. The taxable income is the balance after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law from income in each tax year.

Among them, the accumulated withholding method is adopted for wages and salaries. The result of cumulative withholding method may be the same salary every month, but the personal income tax withheld every month may be different, and the personal income tax withheld in the next few months may be more than last month.

The cumulative withholding method means that when withholding taxes in a tax year, the cumulative withholding taxable income is the balance after deducting the cumulative tax-free income, cumulative expense deduction, cumulative special additional deduction and cumulative legally determined other deductions from the taxpayer's wages and salaries in the current month. Then, apply the personal income tax withholding rate table 1 (see the table below) to calculate the cumulative withholding tax, and then deduct the cumulative tax reduction and exemption and the cumulative withholding tax, and the balance is the current withholding tax.