The climate of the Qinghai–Tibet Plateau is distinct. Given the large temperature difference between day and night, drought in perennial years, low rainfall and large evaporation volume, the frozen soil in some areas of the Qinghai–Tibet Plateau will occur in soil salt. The presence of salt in frozen soil salt changes the water thermal characteristics of the frozen soil, which will affect the changes in its activity layer. In this paper, the Beiluhe area of the Qinghai–Tibet Plateau was selected as the research object, and the numerical calculation model of water, heat and salt of salinised frozen soil was established. Considering the influence of salt crystallisation and salt on the freezing temperature of the active layer, the effects of different salt concentrations, water contents and salt type on the temperature of frozen soil and the thickness of the active layer were compared and analysed. Therefore, the salt of soil degenerates frozen soil under the action of sodium chloride and sodium sulphate, and the presence of sodium chloride and sodium sulphate is not conducive to the stability of frozen soil for many years. During soil salinisation, the content of sodium chloride in frozen soil increases; the temperature of permafrost initially decreases and then increases; the initial freezing time of the active layer is postponed in the freezing and cooling stages, the time when the water in the active layer with a salt concentration of 0.2–0.8% was delayed by 21, 32, 54 and 65 days; the temperature of the active layer decreases, which is the opposite in the thawing and heating stages, and the thickness of the active layer increases with the increase in salt concentration. During soil salinisation, the content of sodium sulphate in frozen soil increases; the freezing temperature of the active layer initially decreases and then increases and finally decreases, which is contrary to the temperature of the active layer in the warm season. The thickness of the active layer initially increases (with a maximum increase in 0.82 m) and then decreases and finally increases with the increase in salt concentration. The content of sodium sulphate in frozen soil has little effect on the initial freezing time of the active layer. High water content is conducive to the stability of permafrost. When the content of sodium chloride in frozen soil is constant, the water content increases; the temperature change of frozen soil is smaller; the temperature of the active layer in the warm season is lower; the thickness of the active layer is smaller, and the frozen soil tends to be more stable. When the content of sodium sulphate is constant, the increase in water content generally reduces the warm-season temperature of the active layer and the thickness of the active layer (−6 m the temperature of 30% and 40% water content in −6 m is 0.17 °C and 0.24 °C lower than that of 20% water content). However, analysis of the thickness of the active layer of the frozen soil containing sodium sulphate must combine the influence of water content and freezing temperature.