OTE (on-target earnings): definition, commission rate, and pitfalls

Understand OTE, how to compute commission rate from variable pay and quota, and how to avoid common comp modeling mistakes.

Updated 2026-01-30

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What OTE means

OTE (on-target earnings) is total compensation at 100% quota attainment: base salary plus target variable compensation. It's a standard way to compare sales roles and sanity-check comp plans.

Core formulas

  • OTE = base + variable (at 100% attainment).
  • Commission rate (simplified) ~ variable / quota.
  • Split = base / OTE (and variable / OTE).
  • OTE to quota ratio = OTE / quota (sanity check for plan generosity).

OTE meaning salary vs target

  • OTE is not guaranteed salary; it assumes 100% attainment.
  • Actual pay varies with attainment, accelerators, and thresholds.
  • Use OTE to compare roles, but verify payout curves and quotas.

From OTE to a commission plan (what to sanity-check)

  • Align time units: annual OTE with annual quota (or quarterly with quarterly).
  • Define what counts toward quota (bookings, ARR, revenue) and keep it consistent.
  • Check payout timing and clawbacks; cash flow can differ from earned commission.
  • If you use ramp or draw, model it explicitly so you do not overstate cost-of-sales.

Payout curve basics (why the average rate differs from the headline rate)

Attainment bandPayout rateNotes
< 50%Often reduced or $0Some plans have thresholds
50% to 100%1.0xCore earnings zone
> 100%1.2x to 2.0x+Accelerators to reward over-performance

Common mistakes

  • Mixing annual OTE with quarterly quota (unit mismatch).
  • Ignoring accelerators/decels and thresholds when comparing plans.
  • Optimizing comp without checking CAC/payback and sales cycle constraints.
  • Setting quota without validating pipeline capacity and win rates.
  • Copying market OTE without matching your ACV and sales cycle reality.
  • Ignoring base vs variable mix when hiring for new roles.

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