If you get a job offer and the recruiter asks for your current salary (made it a condition before offer), can you include the bonus you got last year to pad your salary? Unethical? Illegal? Criminal? It's a dirty move to demand past salary while negotiating future pay, but they make the rules.
If it's a situation where 90% of associates get the bonus every year, I would include it since I would expect it. If it's something that's a little more elusive then I would not.
I think it's legal either way. Ethically, I would consider it a part of my salary if it was a regularly expected bonus. If it's a one-off, I would still report it, but I'd tell them that it was a bonus. For example, one year, I got a $4000 bonus standard performance bonus and a $15000 project completion bonus. I would have reported the $4000 bonus as part of my salary, and called out the $15000 bonus as a bonus. That's just me, take it for what it's worth.
I wouldn't give the recruiter your current salary anyways. Just tell him that you make "market value" or something. Its none of his business and is actually poor business practice to ask what you are currently making. It is a lazy way to try to lock you into a lower salary. They should be paying you market value for the new position, not what you used to make plus something.
It's unethical and misleading. A company can stop paying bonuses whenever it wants. You've seen "National Lampoon's Christmas Vacation", right?
I think it levels the playing field. The company is going to do whatever they can to give you the lowest salary possible. Why play by their rules? This isn't a world of honesty and righteousness. Being an honest person doesn't get you the highest pay. Of course, it all comes down to if you can sleep well at night and if you're not one of those people who break down because of guilty consciences.
I think everyone knows it's wrong. No one would even consider doing it if prospective employers were allowed to question past employers.
Let's say you win the lottery. Would you go around telling people your salary was 10 million per year?