👛Employment income

The way the tax and NI is collected depends on whether or not the cryptoasset tokens are readily convertible assets (RCAs) and where the employer is based.
See our detailed guidance based on the location of employer.
UK EmployerOverseas employerSee our further guidance on National Minimum Wage (NMW) when paid in crypto
National Minimum Wage (NMW)Employment Income in Recap

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