I think you mean an 83b election, which is what applies to income tax treatments for vesting schedules. You should be issuing everyone on your team stock options which do not require an 83b election. You can't issue incentive stock options (ISOs) to non-US citizens but you can issue them non-qualified options (NSOs).

83b elections only become a problem for people where you grant them actual shares which they vest in over time which is only common for founders.

Note that a 409a valuation helps you figure out the strike price to set for those options but can be expensive. Most very early stage companies will have the board set the strike price until the company has gotten far enough to justify a 409a valuation.