Let P (pay) be the income, where P>28000, then tax on the first 28000 will be 28000p/100=280p.
The remaining part of the income is P-28000 and is taxed at c%, so the tax for this is (P-28000)c/100.
Total tax is 280p+(P-28000)c/100=280p+Pc/100-280c.
We are given the overall tax as (p+0.25)%=(p+0.25)/100.
So (p+0.25)P/100=280p+Pc/100-280c,
(p+0.25)P=28000p+Pc-28000c,
pP+0.25P-Pc=28000(p-c),
P=28000(p-c)/(p-c+0.25), or 28000/(1+0.25/(p-c)) or 28000/(1-0.25/(c-p)).
Note that p<c because P has to be greater than 28000. The denominator has to be less than 1 for P to be greater than 28000.
EXAMPLE
p=10% and c=12.5%, P=28000/(1-0.25/2.5)=28000/0.9=31111 approx.
Tax on first 28000 is 2800; remaining pay is 3111, taxed at 12.5%=389 (approx). Total tax is 2800+389=3189.
(p+0.25)%=10.25% and 10.25% of 31111=3189 approx.