將數字資產轉移給員工作為賠償

美國國稅局已發布有關將付款的廣泛指南作為賠償

The IRS has issued extensive guidance on treating payments to employees and other service providers as compensation, including how to report such compensation and the deductions and related treatment of the payments from the company side. This item uses the term "employee," but similar rules apply to other service providers, such as contractors, board members, or even certain service companies earning compensation.

美國國稅局（IRS）已發布了有關向員工和其他服務提供商付款的廣泛指導，包括如何報告此類薪酬以及公司方面的扣除額和相關待遇。該項目使用“員工”一詞，但類似的規則適用於其他服務提供商，例如承包商，董事會成員，甚至某些獲得薪酬的服務公司。

As digital assets become a means of compensation, employers need to understand how Sec. 83 applies when using such means as payment.

隨著數字資產成為薪酬手段，雇主需要了解SEC的方式。 83在使用付款方式時適用。

The Internal Revenue Code addresses the taxation of any payment by a company to an employee for the performance of services. Companies are familiar with the fact that a payment by cash, check, or bank account deposit for an employee based on the employee’s service is taxable as compensation and subject to payroll tax withholding (Social Security and Medicare taxes, as well as federal and state income withholding, as applicable). However, the Code also addresses the treatment of "property" (other than cash) transferred to employees.

《內部稅收法》介紹了公司向僱員提供服務的任何付款的稅收。公司熟悉以下事實：基於員工服務的現金，支票或銀行帳戶付款是應徵稅的薪酬，並徵收繳納稅款稅（社會保障和醫療保險稅以及聯邦和州收入扣除，以及適用的聯邦和州收入扣除）。但是，該守則還解決了轉移給員工的“財產”（現金之外）的處理。

The transfer of any property to an employee "in connection with" the performance of service is compensation (Sec. 83). The company is required to report the value of the property transferred as compensation (e.g., on a Form W-2, Wage and Tax Statement, for an employee; a Form 1099-NEC, Nonemployee Compensation, for an independent contractor or director; or a Schedule K-1, Partner's Share of Current Year Income, Deductions, Credits, and Other Items, as a guaranteed payment for a partner; reporting may be different for nonresident aliens who perform services within the United States). The company is also allowed a tax deduction equal to the FMV of the property less the amount the employee pays for the property as it is included in the employee's compensation (there can be special timing rules for these compensation deductions, not discussed here).

將任何財產轉移給僱員“與“服務的績效”有關的是薪酬（第83節）。公司必須報告作為薪酬轉讓的財產的價值（例如，在W-2表格，工資和稅收對僱員的表格；對獨立承包商或董事的1099 NEC表格，非僱員賠償；或附表K-1，合作夥伴的份額，合作年份的收入，信用，信用，信用，其他項目的扣除額和其他律師的付款方式，以確保與夥伴的同意；還允許公司的稅收減免量等於財產的FMV，少於員工支付的財產的金額，因為該財產已包含在員工的薪酬中（這些賠償扣除額可能有特殊的時機規則，此處未討論）。

Since companies often provide property (such as company stock, or even a company car) subject to a substantial risk of forfeiture, Section 83 generally delays taxation until the property "vests" (i.e., the substantial risk of forfeiture lapses). The employee has compensation equal to the fair market value (FMV) of the property, less any amount the employee paid for the property, on the date of transfer or on the date that the employee vests in the property, if later. For yet another twist, even though the property is subject to a substantial risk of forfeiture, the employee may elect to take the FMV of the property less the amount the employee pays for the property into compensation income on the date of grant by making a Section 83(b) election. This is a formal election that the employee must send to the IRS and the person to whom the services are provided within 30 days after the date of transfer, notifying all parties that the employee elects to be taxed upfront and not at the later vesting dates. This election is not without risk and is generally used as a tax planning mechanism if the property has a fairly low value and is likely to increase in value, as the election closes the compensation element, and any further appreciation after the transfer would be considered capital gain. The risk, of course, is that the value decreases over time, or the property is later forfeited, and the employee will have paid more tax on the property than would otherwise have been required without the election.

由於公司經常提供財產（例如公司股票，甚至是公司汽車）遭到重大沒收風險，因此第83條通常會延遲稅收，直到財產“歸屬”（即，沒收失敗的實質性風險）。僱員的薪酬等於財產的公平市場價值（FMV），僱員在轉讓之日或僱員歸屬於財產（如果以後）之日起的任何金額（如果以後）。對於另一個轉折，即使財產遭受沒收的重大風險，員工可以選擇將財產的FMV佔據財產的FMV，少於員工通過進行第83（b）條選舉來授予該財產的金額。這是一場正式選舉，僱員必須在轉讓日期後30天內發送給IRS和向其提供服務的人，並通知所有當事方，僱員選擇預先徵稅，而不是以後的歸屬日期。這次選舉並非沒有風險，如果財產的價值相當低並且可能會增加價值，則通常將其用作稅收計劃機制，因為選舉結束了薪酬要素，並且轉移後的任何進一步的欣賞都將被視為資本收益。當然，風險是隨著時間的流逝，價值會隨著時間的流逝而下降，或者以後被沒收，並且僱員對財產的稅款將比沒有選舉所要求的更多。

Recently, companies have started to pay some regular compensation by using a digital asset or reward an employee with a bonus using cryptocurrency, a token, or some other form of digital asset. As a note, 29 C.F.R. Section 531.27 (Department of Labor regulations under the Fair Labor Standards Act of 1938, P.L. 75–718, as amended) requires certain "prescribed wages" (minimum wage and overtime compensation) to be paid in cash or negotiable instruments. State law also may restrict the types of property that can be used to pay wages. Thus, companies need to take care when paying compensation using digital assets.

最近，公司已開始使用數字資產或使用加密貨幣，代幣或其他某種形式的數字資產來獎勵員工來支付一些定期賠償。請注意，第29 CFR第531.27條（根據1938年的《公平勞動標準法》，PL 75-718（經修訂的PL 75-718），要求以現金或可轉讓工具支付某些“規定工資”（最低工資和加班費）。州法律還可以限制可用於支付工資的財產類型。因此，公司在使用數字資產支付賠償時需要小心。

The IRS and other governmental agencies have taken the position that cryptocurrency is not "currency" and is instead property (IRS Notice 2014-21, as modified by Notice 2023-34 and supplemented by Rev. Rul. 2019-24). This means that any cryptocurrency received by an employee as compensation is subject to payroll tax withholding under Section 83. Such required withholding might be fairly easily accomplished if the company can hold back some of the cryptocurrency and then pay cash to the IRS equal to the payroll tax amounts. As with payments in cash, the employee is taxed on the entire amount, including the cash or cryptocurrency withheld.

國稅局和其他政府機構的立場是加密貨幣不是“貨幣”，而是財產（IRS通知2014-21，按照通知2023-34修改，並由Rev.Rul。2019-24進行補充）。這意味著，僱員收到的任何加密貨幣作為賠償均受到第83條的扣除稅款。如果公司可以拒絕某些加密貨幣，然後將現金支付給相當於工資稅金額的IR，則可能會很容易地完成此類預扣。與現金付款一樣，員工應按全部金額徵稅，包括扣留的現金或加密貨幣。

Some digital assets can be a bit more challenging for payroll tax withholding. This is a problem even with regular Section 83 property transfers. For example, if a company transfers a car to an employee, the company must tax the employee on the full FM

對於預扣稅款，一些數字資產可能會更具挑戰性。即使常規第83條屬性轉移，這也是一個問題。例如，如果公司將汽車轉移給員工，則該公司必須在全部FM上徵稅