My most recent former employer gave $100 gift cards to each employee (19 employees, family owned business). When the union got into the mix, they argued that because the employer had done it for several years consecutively, it was no longer discretionary but rather it is an expected part of the wage package. They filed suit with the NLRB and won.
He gave them their bonuses and then closed the plant for two weeks.
Last year I gave my 1 employee $100 at Christmas.
This year my revenues are waaaaaaaaay down, and he is only getting a card. But in a company this small, he already knows and understands the situation. (I haven't had a paycheck this month either, Jim)
Are you close enough to your employees that they know your revenues are down and that you would be skipping a paycheck to give them their bonus?