The difference is you can actually use your cash bonus to pay out the taxes on that bonus.
For restricted-stock, you cannot sell the stock, and thus have to pay taxes out of pocket.
If the company is public, you can sell some shares to cover this cost (typical for stock bonus awards), but as many tech companies aren't public, their stock is restricted such that you cannot sell it to other individuals.
For restricted-stock, you cannot sell the stock, and thus have to pay taxes out of pocket.
If the company is public, you can sell some shares to cover this cost (typical for stock bonus awards), but as many tech companies aren't public, their stock is restricted such that you cannot sell it to other individuals.