Provision for bonus

In the usual case, the so called provision for bonus should not be separated from other accruals because the nature by itself is confidential. Therefore, we usually use the following entry:
Dr. Staff Costs - Salaries and Wages
Cr. Accrued Charges
Hope it can be of help!

Dr. Salaries and Allowance Cr. Provision for Bonus or Cr. Provisi for Salaries and Allownace
Being bonus provided.