Error in Postgres function execution

Question

I am trying to execute this function but it is giving me error

ERROR: syntax error at or near "return"
LINE 12: return;

what's wrong with this line ?? I am using Postgres(9.2).

create or replace function conditional_tax(taxPerc decimal(5),minSal decimal(5)) returns SETOF emp as
$body$
declare r emp%rowtype;
begin
 For r in select * from emp where salary > minSal
 Loop
 r.salary = r.salary - (r.salary * taxPerc /100) ;
 return next r;
 End Loop
 return;
end
$body$
Language 'plpgsql';

Answer 1

There's nothing wrong with that line. However, there is something wrong with the previous line.

You're meant to terminate the end loop with a semi-colon ;. The syntax chart is:

[ <<label>> ]
LOOP
 statements
END LOOP [ label ];

Answer 2

This is much simpler. Just plain SQL. SQL Fiddle

create or replace function conditional_tax(
 taxPerc decimal(5),
 minSal decimal(5)
) returns SETOF decimal(5) as $body$
select salary * (1 - taxPerc / 100) as salary
from emp
where salary > minSal
;
$body$ language sql;