Tier 2 change of employment (Urgent)

[sheng99200]

Can any expert explain my questions below and thank you very much

1. I am going to change my employment under Tier 2. My new employer assigned a COS for me but salary is £45k in COS while the actual salary is £36k, although £36K is still over the salary requirement of the job code. £45K was the amount when they were advertising this job and processing labor market test. Company lawyer said it was no any problem and lawyer will explain to Home Office if any checking. May I know whether it will affect my PR application three years later because tax record is not in accordance.
2. My wife is dependent on my current Tier 2 visa and whether she need apply a new dependent visa once mine is granted.

Thank you

Regards