Bonuses are payments to the employee which are separate from their usual wages or salary. It’s important to understand the different types of bonuses and how they impact tax calculations, holiday pay accrual and annual leave rates.
The following guide discusses the different bonus types, and how each one can affect the employee's tax and leave rates: Employer's Guide to Bonuses
There's more information about adding a bonus payment to your employee's pay in this article: Bonus Payments