To do this task
In the Earnings section of the paycheck, click and start a new line, then click the drop-down arrow.
Select Bonus from the list if it already exists, or click to add a new Bonus payroll item and follow the next steps.
In the Add new payroll item window, click Bonus and then click Next.
In the Enter name for bonus field, type a name for the Bonus payroll item (for example, One-time bonus or simply Bonus) and then click Next.
Click the drop-down arrow and select the expense account from which the bonus amount will be drawn.
The newly created bonus payroll item appears in the Earnings section
Enter an amount in the Rate column for the bonus item.
Create bonus checks