Well, then you _are_ being paid to write code. We can yammer on all day about how we're adding value, but the programming skill and talent has to be there first. So you're both being paid for the value of your skills (being able to code proficiently and efficiently) _and_ for increasing the equity or profit of the business.
An analogy might help. When I pay a contractor to add improvements to my house my goals is to increase my home equity. So I am paying for value. But I'm also paying for his skill. Because if I get an unskilled contractor I might end up underwater. An unskilled contractor can cause me to go backwards, where the cost of fixing his bad work costs more than the equity boost. The same dynamic applies for bad programmers. Skill is the primary driver that causes any increase in value.
> but they are the minimum code required to deliver results.
We're not looking for the minimum amount code, but the best solution. Writing tests will add overhead to your code. At a minimum you could leave them out. But the benefits of rigorous testing can justify the investment of time.