My response was to a comment which was ''what you earn'' which isn't really fair and the easy argument is to just say tax anyone loads over 100K, well people over 100K are already being taxed loads, income between 100-125K for starters is taxed at 60 odd % due to the personal allowance removal. In reference to 60K, 60K is the new £40K from a few years ago.
This is all about a wealth tax anyway, not ''what can you tax the worker'' - I'm not aware of any billionaires that post on here unless Top is lurking
PAYE is off topic here