Reduction in benefit – if the employee leaves the replacement for costly benefit is the benefit is reduced by the amount of their net salary he pays to the employer to obtain the privilege (61 Chapter. 4 § THE). The fact that the employee's cash gross lowered, or that the employee waives a cash salary and instead receive the benefit of free board, does not mean that he has made a payment that may reduce the benefit.
The amount remaining after the reduction is the basis for both taxation calculation of tax deductions and employer contributions.