IFRSs do not specify where the debit entry of an employee bonus payment should go. Therefore you may debit it to retained profit as apposed to the P&L. However check whether your Companies/Corporations Act under which your company is incorporated prohibits payment of employee bonus from retained profits, which I think unlikely. By the way, if you have not yet finalized the annual accounts, you may accrue the bonus payable in the balance sheet as at 31 December 2012 and make the payment in 2013 debiting this accrual account.
