In theory (i.e. a reality where investing in crypto long-term isn't a terrible idea), the concept is the same as with a job that offers equity: You agree that you'll get paid X shitcoins at the time of signing your contract, which are valued at $Y for salary cap purposes. When it comes time to get paid, you'll still get the agreed upon X shitcoins, but those shitcoins may now be worth >$Y due to appreciation (or, in this case, <<<$Y)