Performance Bonuses give away billions of dollars each year, based on methodologies where little thought has been applied. Many Schemes are flawed from the start, there are ten foundation stones to making performance related pay work. The most significant foundation stone is never pay super profits in any bonus, as these come round in-frequently and are needed to fund operations in the dark times of a recession. Besides which, these super profits were not earned by human endeavour they were created by boom times, largely unrelated to the efforts of management and staff.