They are most generous in central EuropeChristmas bonuses
are usually a mandatory salary component agreed upon in an employment contract.
Some say the bonuses
are an unintended - or inevitable - consequence of trying to apply competitive market principles to government.
Businesses typically have non-discretionary bonuses
for sales employees for whom results can be more easily quantified.
Increases in bonuses
comes despite both public and political pressure to curb bonuses
with Jackson commenting "Despite shareholder and public pressure to limit bonuses
and with the EU bonus cap now set to be introduced at the start of 2015, City staff clearly feel that their employers are in the position to reward them well.
In January this year, the subject of NR bonuses
was raised in a Court of Appeal judgment which saw NR lose its appeal over a PS150,000 fine over a 2010 level crossing incident at Beccles in Norfolk in which a 10-year-old boy suffered life-changing injuries.
In this situation, ABC's bonus liability is fixed at the end of the tax year because it will pay the aggregate amount of the bonuses
The consulting firm says that while bonuses
, on average, will rise, some areas of finance will recieve much more than others.
In some sectors or industries, it is commonplace for employees to receive bonuses
as a result of custom or practice.
The ruling appears to be in response to the IRS' position outlined in Chief Counsel Advice (CCA) 200949040, which concluded that an accrual-method corporation's liability arising from bonus compensation paid to employees pursuant to an incentive compensation plan is taken into account in the year that bonuses
Maybe a move away from bonuses
in favour of salary is not such a bad thing.
Online deposit and no deposit bonuses
vary from one online casino to another, but they all offer generous incentives to their players to increase their bankrolls.
The world's largest automaker slashed its managers' winter bonuses
last year by 10 percent from year-before levels and their summer bonuses
this year by 60 percent.