Chapter 7 - Estimates and Sample Sizes - 7-4 Estimating a Population Standard Deviation or Variance - Page 365: 22

1336, will be outliers, not normal.

To be 99% confident that is within 5% of $\sigma$ by using the table, the corresponding sample size is: 1336, which will only be correct if the distribution is normal. However, the distribution will probably not be normal, because there will be some outliers, and also a lot of average salaries.