Accrued bonuses: When to withhold?

September just kicked in reminding everyone that we are just a few months away from the season of giving. It is also at this time when individuals from the working sector, whether private or public, expect to receive hard-earned additional income in the form of bonuses.
However, such a grant comes with a price — enforced contributions are levied on every form of compensation for personal services to pay for the cost of government.