Switzerland does not enforce a minimum wage. However, many industries have collective agreements (GAV | CCT) which include a minimum wage. Women and men have the right to equal pay for equal work. The wage defined in the collective agreement is the gross pay. Employees will receive a net income from which the contribution to the social insurance has already been deducted (Sozialabzüge | Déductions sociales). In the case of persons with a residence permit B, an F or N permit, temporary visa L or a cross-border commuter permit a withholding tax (Quellensteuer | Impôt à la source) will be directly deducted from their income.