Good question about some little known features (PERCENT and WITH TIES) of the TOP clause.
Two minor quibbles:
1. It would have been better to present the data ordered by salary. I first tried to order them by head, but I was constantly afraid that I'd overlook something. I ended up creating a table, putting in the salary values from the question, and running a SELECT * FROM ThatTable ORDER BY value DESC, just so that I could see the values in order to work out the correct example.
2. The syntax used in this question is deprecated; Microsoft recommends always using parentheses with the TOP clause: TOP (5), TOP (5) WITH TIES, TOP (80) PERCENT, and TOP (80) PERCENT WITH TIES.