# Bonus Accrual

Size the annual bonus pool by department, layer employer burden on top, accrue it ratably across 12 months, drain the prior-year liability in the payout month, and tag the pool against pre-bonus EBITDA with traffic-light status.

- Canonical: https://finamodel.com/templates/bonus-accrual
- Download (.xlsx): https://finamodel.com/templates/bonus-accrual.xlsx
- Category: Corporate Finance
- Model type: Operating model
- Difficulty: Beginner
- Audiences: CFOs & FP&A, Founders & operators
- Tags: bonus, accrual, compensation, fp&a, payroll

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