Does the company pay all its employees at least the statutory minimum wage?

Assessment is by job category, not by average

Yes or no is the answer here, but the substantiation must hold up at the level where the question really sits: per pay scale or job group, not as an average across the entire workforce. A customer asking this via VSME wants to know whether assessment is done structurally, not only whether it happens to be correct. If the HR administration compares the statutory minimum wage per age category and per collective agreement scale against actual payments, and that assessment is recent and documented, "yes" is a defensible answer. Without that assessment — or with only a sample from a few years ago — "to be determined" is the more honest answer than a "yes" you cannot substantiate.

Note the overlap with other chain questions: if the staff is covered by a collective labour agreement, the floor is often higher than the statutory minimum, and then the collective agreement scale is the relevant benchmark, not the statutory minimum itself. That distinction must be visible in the answer, otherwise it seems like two different standards are being set against each other. For companies with staff in multiple countries, this applies per country separately — the minimum wage in one location says nothing about assessment in the other.

Basis: VSME, module B, indicator on remuneration

The question comes from the basic module of the VSME standard by EFRAG, under the section on working conditions and remuneration. VSME does not ask here for a sum but for confirmation that the lowest actual remuneration per category does not fall below the applicable statutory minimum wage, regardless of whether that is a national standard or a sectoral collective agreement norm. Anyone receiving this question alongside other personnel indicators — for example on the male-female distribution within the workforce — can see that the customer is asking this as part of a broader social profile, not as an isolated compliance check.