Dilbert should get friendly with someone in HR or accounting, so the PHB's expected bonus is quietly shifted to all the other employees. Over the course of a year, he'd never miss it....
Is what PHB says not contrary to Peter Principle, "In a hierarchy every employee tends to rise to his level of incompetence"?
Actually, in my experience, many people rise to a level far above their level of incompetence -- PHB himself seems to be a case in instance.