The key point here is that since this is a profit-sharing plan (and ultimately, bonuses are profit sharing plans too), your business needs to be generating profits.

A profit-sharing plan is a company benefit that distributes a portion of the company's profits to its employees in the form of cash or stock.

Singapore Airlines Ltd. will pay staff a bonus of around eight months’ salary after posting a record annual profit. Eligible staff will be paid a profit-sharing bonus equivalent to 6.65 months ...