International Employee Equity

Hello All,

I am new to Carta and find the tool to be extremely useful. I have just incorporated as a Delaware C Corp and I am concluding my equity plan. I have a few questions around this:

1. I have about 10 Employees/Consultants that are all based in Latin America. Should I include them in the equity plan as Consultants or Employees? I am trying to avoid any Tax impact on both the company and the employees at this stage, since we are still small.

2. When I am creating the equity plan, it asks me for Anual Salary as an optional input. Will each person receive a letter automatically that includes the equity plan and also the agreed Salary? 

3. Lastly, do they have to approve or sign the letter if any is issued.

Questions 2 and 3 are to validate if I would need to issue them a separate employment letter, or should this suffice. 

Thanks in advance for all your help.

Regards

Rafa