Why not smoking is a profitable thing

I got a new job one day. And at the end of the first working day, the head of the department came to me and asked:

– Do you smoke?

– No. Why do you ask?

– Non-smokers have a salary supplement of $1,300.

I added instantly:

– Well, I don’t drink yet!

The boss looked at me for a minute, kept silent, made an incomprehensible note in his notebook and left.