My view is that you can not make can not make a provision. A provision by definition is a liability of uncertain timing or amount. However here both the timing and the amount are certain. This has to be accrued as per IAS 37.11(b) which states
"accruals are liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees (for example, amounts relating to accrued vacation pay). Although it is sometimes necessary to estimate the amount or timing of accruals, the uncertainty is generally much less than for provisions."
You can also note IAS 37.81(a) which prohibits recognition of some staff costs in relation to a restructuring plan if applicable to you.