The film has a theme of prostitution. As such, there is some sexual references here and there, but nothing too explicit and they're all justified by context.
A brief sex scene in a bed where it involves a man and a man beneath the bedsheets, but it is interrupted. It is more sensual than sexual with some light kissing, with no explicit moves.
A man prepares to have sex with another man. He goes to the bed and lies on his stomach, presumably to receive anal pleasure from his partner.
A prostitute is paid to have sex with a man at a clothes store. We see him somewhat humping here, but the camera is too close for any graphic details and the scene is somewhat dark and as well as brief. The woman does not look very comfortable.