No person shall enter into any agreement or contract for services to be rendered in Guam at a wage rate below the minimum wage rate. No employer shall be made to pay a rate in excess of the minimum wage rate. An employer may deduct from the minimum wage expenses incurred in providing food, shelter, transportation and incidental fees. These expenses shall be determined in accordance with the Cost of Living Index established by the Department of Commerce. SOURCE: GC § 44013, as added by P.L. 11-109:3 (Dec. 10, 1971).