names = ["Oleg", 'Petia']
salary = [10, 100]
TAX_P = 13
MAX_S = 500
result = dict(zip(names, salary))
f = open('salary.txt', 'w+', encoding='UTF=8')
for key, value in result.items():
if value <= MAX_S:
f.write('{} - {}\n'.format(key, value))
f.seek(0)
for line in f:
name, salary = line.split(" - ")
tax = int(salary) / 100 * TAX_P
after_t = int(salary) - int(tax)
print('{} получил зп в размере: {}, налог составил: {}'.format(name.upper))
f.close()