{"id":3075,"date":"2024-12-01T10:00:00","date_gmt":"2024-12-01T10:00:00","guid":{"rendered":"https:\/\/hodl-consulting.com\/?p=3075"},"modified":"2026-09-09T19:33:20","modified_gmt":"2026-09-09T19:33:20","slug":"percevoir-son-salaire-en-bitcoin","status":"publish","type":"post","link":"https:\/\/hodl-consulting.com\/en\/percevoir-son-salaire-en-bitcoin\/","title":{"rendered":"Salaire en Bitcoin : distinguer paie, avantages et investissement personnel"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3075\" class=\"elementor elementor-3075\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f120fe73 h26-section h26-header elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f120fe73\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" 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.dark-toggle{font-size:0!important;width:34px!important;min-width:34px!important;height:34px!important;padding:4px!important;flex-shrink:0}.h26-nav .dark-toggle:before{content:'\u25d0';font:22px Arial,sans-serif!important;line-height:1}.h26-nav .h26-brand img{width:85px!important;height:auto!important}.h26-nav .h26-mobile-nav>summary{font-size:12px!important}.h27-unused-hero .h27-scene{min-height:390px}.h27-node.n2{top:85px}.h27-node.n3{top:245px}.h27-node.n4{top:267px}.h27-core{top:46%;padding:18px 10px}}\n<\/style><style id=\"h27-scene-readability\">.h27-scene,.h27-scene *{line-height:1.45!important;letter-spacing:0!important}.h27-scene-label{line-height:1.4!important;gap:12px;align-items:flex-start}.h27-scene-label>*{font-size:inherit!important;line-height:1.4!important}.h27-terminal strong{line-height:1.25!important}.h27-core b{line-height:1.2!important}.h27-node i{line-height:1!important}.h27-scene-foot{line-height:1.5!important}.h27-route-card b{line-height:1!important}.h27-project-art{line-height:1.5!important}.h27-project-art *{line-height:1.5!important;letter-spacing:0!important}@media(max-width:767px){.h27-terminal{top:70px!important}.h27-route-card{top:100px!important}.h27-route-card.route-second{top:240px!important}.h27-scene-label{padding:17px 18px!important}.h27-payment-scene .h27-scene-foot{bottom:16px!important}}\n<\/style><style id=\"h27-footer-scale\">.h26-footer h2{font-size:16px!important;line-height:1.4!important;letter-spacing:0!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}.h26-footer .h26-footer-grid{gap:44px!important}.h26-footer .h26-footer-grid a{font-size:13px!important}.h26-footer{padding-top:45px!important;padding-bottom:25px!important}<\/style><style id=\"h27-guide-reading\">.h26-hero h1{font-size:clamp(34px,4.3vw,56px)!important;line-height:1.12!important;letter-spacing:-1.6px!important;max-width:1030px}.h26-hero .elementor-widget-text-editor p{font-size:13px!important;color:var(--h27-muted);line-height:1.8!important}.h26-hero{background:var(--h27-paper)!important}.h26-section:not(.h26-header):not(.h26-footer){padding-top:46px!important;padding-bottom:46px!important}.h26-section:not(.h26-hero):not(.h26-header):not(.h26-footer)>.elementor-container{max-width:950px!important}.h26-section .h26-reading{max-width:none!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:15px!important;line-height:1.9!important}.h26-section h2{font-size:clamp(26px,3vw,36px)!important;letter-spacing:-.8px!important;scroll-margin-top:70px}.h26-section h3{font-size:23px!important;margin:28px 0 16px!important}.h26-section .h26-reading li{margin:12px 0}.h27-guide-toc{border-top:1px solid var(--h27-line);padding-top:22px;margin-top:25px}.h27-guide-toc span{display:block;font-size:11px;text-transform:uppercase;letter-spacing:1.4px;margin-bottom:12px}.h27-guide-toc ol{display:flex;flex-wrap:wrap;gap:8px 22px;list-style:none;padding:0!important;margin:0!important}.h27-guide-toc li{font-size:12px!important;line-height:1.7!important;margin:0!important}.h27-guide-toc a{display:block;border-bottom:1px solid var(--h27-line);padding:4px 0}.h27-guide-toc a:focus-visible{outline:3px solid #55A296;outline-offset:3px}.h27-guide-image{display:block;width:100%;max-height:430px;object-fit:contain;border-radius:15px;background:var(--h27-paper)}.h26-section .h26-reading table{display:block;overflow:auto;max-width:100%}.h26-section .h26-reading blockquote{background:var(--h27-paper);border-left:3px solid #98CEC6;border-radius:0 12px 12px 0;padding:25px;margin:25px 0}.h26-section .h26-reading a{overflow-wrap:anywhere}.h26-footer h2{font-size:16px!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}@media(max-width:767px){.h26-hero h1{font-size:32px!important;letter-spacing:-1px!important}.h26-section:not(.h26-header):not(.h26-footer){padding:34px 20px!important}.h27-guide-toc ol{display:block}.h27-guide-toc li{margin:8px 0!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:14px!important}}<\/style>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c1c5bca0 h26-section h26-hero elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c1c5bca0\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5999f48d\" data-id=\"5999f48d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-369891c6 elementor-widget elementor-widget-heading\" data-id=\"369891c6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Bitcoin and pay: separating salary, benefits and personal investment<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afa651c1 elementor-widget elementor-widget-html\" data-id=\"afa651c1\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h29-guide-date\" data-no-translation>Published 01\/12\/2024 \u00b7 Updated 08\/09\/2026 \u00b7 <a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">Houssen Issouf Aly, French chartered accountant<\/a><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96767784 elementor-widget elementor-widget-html\" data-id=\"96767784\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h26-kicker\" lang=\"en\">Crypto-assets \u00b7 Companies \u00b7 Directors<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f71b63b8 elementor-widget elementor-widget-text-editor\" data-id=\"f71b63b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div lang=\"en\"><p>Practical guidance for companies and directors. Revised on 7 September 2026.<\/p><p class=\"h26-meta\">Original article: 2024-12-01 \u00b7 Houssen Issouf Aly \u00b7 HODL Consulting<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-162ef781 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"162ef781\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-941d15c2\" data-id=\"941d15c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27cc63b5 elementor-widget elementor-widget-html\" data-id=\"27cc63b5\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<img decoding=\"async\" height=\"420\" width=\"800\" class=\"h27-guide-image\" alt=\"Bitcoin and pay: separating salary, benefits and personal investment\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-article-salaire-bitcoin-en.webp\" loading=\"lazy\"><nav class=\"h27-guide-toc\" aria-label=\"Guide contents\"><span>In this guide \u00b7 3 min read<\/span><ol><li><a href=\"#h27-guide-part-1\">A wallet transfer is not the whole payroll process<\/a><\/li><li><a href=\"#h27-guide-part-2\">Separate three different projects<\/a><\/li><li><a href=\"#h27-guide-part-3\">Prepare the file before choosing the tool<\/a><\/li><li><a href=\"#h27-guide-part-4\">Frequently asked questions<\/a><\/li><li><a href=\"#h27-guide-part-5\">Continue reading<\/a><\/li><\/ol><\/nav><script>(function(){function init(){var heads=document.querySelectorAll('.h26-section:not(.h26-footer) h2.elementor-heading-title');heads.forEach(function(h,i){h.id='h27-guide-part-'+(i+1)})}if(document.readyState==='loading')document.addEventListener('DOMContentLoaded',init,{once:true});else init()})();<\/script>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-68e8a0ab h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68e8a0ab\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dea29ee4\" data-id=\"dea29ee4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee28f387 elementor-widget elementor-widget-heading\" data-id=\"ee28f387\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A wallet transfer is not the whole payroll process<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4c44def elementor-widget elementor-widget-text-editor\" data-id=\"f4c44def\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>An employee asks to receive part of their remuneration in Bitcoin. First identify the request: replacing salary, adding a bonus, providing an employer benefit or making a personal investment after salary has been paid. These arrangements involve different flows and obligations.<\/p><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044605341\/2026-04-08\" target=\"_blank\" rel=\"noopener\">Article L3241-1 of the French Labour Code<\/a> governs payment methods, including requirements concerning ownership of the bank or postal account receiving salary. A signed agreement alone does not make a token transfer an authorised salary payment method.<\/p><h3>A bonus is not an automatic exception<\/h3><p>Calling an amount a variable payment, bonus or benefit in kind does not establish that it can be delivered in crypto. Review the contract, collective agreement, actual arrangement and social and tax treatment. <a href=\"https:\/\/www.service-public.gouv.fr\/particuliers\/vosdroits\/F2301?lang=fr\" target=\"_blank\" rel=\"noopener\">Official guidance on salary and benefits<\/a> describes remuneration and contribution bases; it does not provide a general permission to pay crypto bonuses.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-56aa99aa h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56aa99aa\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4541726c\" data-id=\"4541726c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-02148249 elementor-widget elementor-widget-heading\" data-id=\"02148249\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Separate three different projects<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e95ead04 elementor-widget elementor-widget-text-editor\" data-id=\"e95ead04\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><h3>1. Paying remuneration owed<\/h3><p>Start with the employer\u2019s obligation. The amount, due date and payment process should not depend on wallet access, network congestion or the employee opening a crypto account. Review the proposed change and its payroll consequences before implementation.<\/p><h3>2. Providing an additional arrangement<\/h3><p>A separate employer initiative requires its own assessment. Who acquires the assets? Who owns them before delivery? What does the beneficiary receive, and when? Are there restrictions or employment conditions? These answers determine the documents and controls needed. A product name does not resolve the classification.<\/p><h3>3. Investing personally after receiving salary<\/h3><p>An employee may consider investing their own money after receiving it. Salary payment and the later purchase are then separate transactions. A platform conversion feature should not be equated with payment of salary without examining the actual process.<\/p><p><strong>Illustrative separation:<\/strong> the employer pays the euro net salary into the employee\u2019s account. The employee then chooses to spend \u20ac200 of their own funds on a personal purchase. Payroll documents the first flow; investment records document the second. This is not an example of direct Bitcoin salary payment.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e650235f h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e650235f\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af9d15cd\" data-id=\"af9d15cd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb1fc29a elementor-widget elementor-widget-heading\" data-id=\"bb1fc29a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prepare the file before choosing the tool<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f387da5 elementor-widget elementor-widget-text-editor\" data-id=\"1f387da5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>For an employer-led project, collect the information before selecting a transfer service. The legal and accounting analysis should shape the process.<\/p><ul><li><strong>People:<\/strong> employees, corporate officers or independent contractors, countries of work and employing entity.<\/li><li><strong>Commitment:<\/strong> contract, collective agreement, proposed amount, conditions and timing.<\/li><li><strong>Funds:<\/strong> account ownership, providers, conversion and delivery.<\/li><li><strong>Valuation:<\/strong> method, date, charges and movements between decision and execution.<\/li><li><strong>Treatment:<\/strong> legal review, payroll, contributions, reporting and supporting evidence.<\/li><li><strong>Exceptions:<\/strong> wrong recipient, unavailable network, departure or incomplete transaction.<\/li><\/ul><p>Do not send recovery phrases or private keys to the accounting firm. The relevant evidence consists of transaction records and the documents needed for reconciliation.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43d504b0 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43d504b0\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d5ecb639\" data-id=\"d5ecb639\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-050fc7e8 elementor-widget elementor-widget-heading\" data-id=\"050fc7e8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-440b33d1 elementor-widget elementor-widget-text-editor\" data-id=\"440b33d1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><h3>Is employee consent enough?<\/h3><p>No. Consent does not override mandatory salary protection and payment rules.<\/p><h3>Does using a stablecoin resolve the issue?<\/h3><p>Its intended value stability does not remove the need to assess the payment arrangement. Identify the asset, issuer and conversion conditions as well.<\/p><h3>Is an independent contractor in the same position?<\/h3><p>An invoice and employee payroll are different records. See our <a href=\"https:\/\/hodl-consulting.com\/en\/freelance-comment-se-faire-payer-en-cryptomonnaies\/\">guide to crypto payments for freelancers<\/a>.<\/p><h3>What can HODL help with?<\/h3><p>We can frame the records, accounting flows and payroll questions, coordinating with legal advisers when required. Explore <a href=\"https:\/\/hodl-consulting.com\/en\/expertise-paies-rh\/\">payroll and HR support<\/a> or <a href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">discuss your circumstances<\/a>.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9520ad88 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9520ad88\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbde3c1c\" data-id=\"dbde3c1c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap 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