USA Overpaid Bonus

[DEW]

I keep thinking that I'm missing something in how I plan on handling the following:

• We have an employee that earns quarterly bonuses. There are certain revenue and EBITDA requirements to hit the bonus. In Q1 2023, we paid their calculated bonus. By the end of 2023, we looked at the year in totality and although the person earned the bonus for Q1, by the end of the year, the sales volume had dropped off to a level that the bonus was recoverable from the employee. I set up a receivable for the amount that had been paid.
• In Q1 2024, the same person earned a much larger bonus. The amount that will be paid to this person will be net of the Q1 2023 bonus that has been set up as a receivable.

I keep thinking I'm missing something related to payroll taxes but I'm not 100% positive.