将数字资产转移给员工作为赔偿

美国国税局已发布有关将付款的广泛指南作为赔偿

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.

美国国税局（IRS）已发布了有关向员工和其他服务提供商付款的广泛指导，包括如何报告此类薪酬以及公司方面的扣除额和相关待遇。该项目使用“员工”一词，但类似的规则适用于其他服务提供商，例如承包商，董事会成员，甚至某些获得薪酬的服务公司。

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

随着数字资产成为薪酬手段，雇主需要了解SEC的方式。 83在使用付款方式时适用。

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.

《内部税收法》介绍了公司向雇员提供服务的任何付款的税收。公司熟悉以下事实：基于员工服务的现金，支票或银行帐户付款是应征税的薪酬，并征收缴纳税款税（社会保障和医疗保险税以及联邦和州收入扣除，以及适用的联邦和州收入扣除）。但是，该守则还解决了转移给员工的“财产”（现金之外）的处理。

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).

将任何财产转移给雇员“与“服务的绩效”有关的是薪酬（第83节）。公司必须报告作为薪酬转让的财产的价值（例如，在W-2表格，工资和税收对雇员的表格；对独立承包商或董事的1099 NEC表格，非雇员赔偿；或附表K-1，合作伙伴的份额，合作年份的收入，信用，信用，信用，其他项目的扣除额和其他律师的付款方式，以确保与伙伴的同意；还允许公司进行等于财产FMV的税收减免少于雇员支付财产的金额，因为该财产已包含在员工的赔偿金中（这些赔偿扣除额可能有特殊的时机规则，此处未讨论）。

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.

由于公司经常提供财产（例如公司股票，甚至是公司汽车）遭到重大没收风险，因此第83条通常会延迟税收，直到财产“归属”（即，没收失败的实质性风险）。雇员的薪酬等于财产的公平市场价值（FMV），雇员在转让之日或雇员归属于财产（如果以后）之日起的任何金额（如果以后）。对于另一个转折，即使财产遭受没收的重大风险，员工可以选择将财产的FMV占据财产的FMV，少于员工通过进行第83（b）条选举来授予该财产的金额。这是一场正式选举，雇员必须在转让日期后30天内发送给IRS和向其提供服务的人，并通知所有当事方，雇员选择预先征税，而不是以后的归属日期。这次选举并非没有风险，如果财产的价值相当低并且可能会增加价值，则通常将其用作税收计划机制，因为选举结束了薪酬要素，并且转移后的任何进一步的欣赏都将被视为资本收益。当然，风险是随着时间的流逝，价值会随着时间的流逝而下降，或者以后被没收，并且雇员对财产的税款将比没有选举所要求的更多。

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，公司已开始使用数字资产或使用加密货币，代币或其他某种形式的数字资产来奖励员工来支付一些定期赔偿。请注意，第29 CFR第531.27条（根据1938年的《公平劳动标准法》，PL 75-718（经修订的PL 75-718），要求以现金或可转让工具支付某些“规定工资”（最低工资和加班费）。州法律还可以限制可用于支付工资的财产类型。因此，公司在使用数字资产支付赔偿时需要小心。

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.

国税局和其他政府机构的立场是加密货币不是“货币”，而是财产（IRS通知2014-21，按照通知2023-34修改，并由Rev.Rul。2019-24进行补充）。这意味着，雇员收到的任何加密货币作为赔偿均受到第83条的扣除税款。如果公司可以拒绝某些加密货币，然后将现金支付给相当于工资税金额的IR，则可能会很容易地完成此类预扣。与现金付款一样，员工应按全部金额征税，包括扣留的现金或加密货币。

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

对于预扣税款，一些数字资产可能会更具挑战性。即使常规第83条属性转移，这也是一个问题。例如，如果公司将汽车转移给员工，则该公司必须在全部FM上征税