Ans:
Bonuses must be paid to the employee on a pro-rata basis as part of the settlement when they leave. If the bonus percentage is later increased due to greater profits, the difference in the bonus amount must be remitted to the employee, or a cheque must be given to the employee before November 30th of that year. This must be done since any sum owed to an employee that is not paid will appear on the liabilities side of the employer's balance sheet and will be considered non-compliance.