Deferral Bonus in 2023 to Delay Starting Date to the Beginning of 2024

I was scheduled to start with this company last year as my first job graduating from college.  The company offered a deferred compensation to start in the beginning of 2024.  I retrieved a 1099-Misc form with the compensation in box 3.  Do I treat this compensation as "No.  It is not an intent to earn money."?