The social minimum wage (SSM) applies to all employees, without distinction as to sex, working for an employer under an employment contract, regardless of the professions and occupations and the companies concerned.
However, an employer who provides an employee with one of the benefits described above may deduct the value corresponding to that benefit from the social minimum wage to be received by the employee, provided that this is mentioned in the employment contract.
Nota Bene
The combined value of the cash remuneration and the value of the benefits in kind provided for in the employment contract may not be lower than the SSM.