If you're comparing rival job offers, then the promise of a performance bonus might make one package seem more attractive than the other. However, not all businesses think the incentive makes sense, especially for IT roles.
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One vocal critic is Patty McCord, the former "chief talent officer" for US streaming media service Netflix. In a recent Harvard Business Review article, she argued that a performance bonus won't bring out the best in employees:
During my tenure Netflix didn’t pay performance bonuses, because we believed that they’re unnecessary if you hire the right people. If your employees are fully formed adults who put the company first, an annual bonus won’t make them work harder or smarter. We also believed in market-based pay and would tell employees that it was smart to interview with competitors when they had the chance, in order to get a good sense of the market rate for their talent.
This makes a lot of sense for technology roles: so many factors that can influence the success of a rollout aren't controlled by IT, so tying a bonus to a system delivery milestone won't necessarily produce better results.