Sales Rep OTE Calculator (Base + Variable + Accelerator)
Model sales rep on-target earnings (OTE) with base salary, variable commission, and accelerator tiers. Compare attainment scenarios from 50% to 200%+. Useful for compensation planning, offer evaluation, and pipeline forecasting. Free, private.
| Attainment | Bookings ($) | Variable Earned | Total Earnings |
|---|
What is OTE (On-Target Earnings)?
OTE = On-Target Earnings = Base Salary + Variable Commission at 100% quota attainment. It's the total annual compensation if a rep hits their quota exactly. Standard SaaS splits: SDRs/BDRs 70/30 (70% base, 30% variable), Account Executives 50/50, Enterprise AEs 60/40 (more guaranteed because deal cycles are longer and riskier). Per Bridge Group SaaS Sales Comp 2026: SDR OTE $70-100k, Mid-Market AE $140-200k, Enterprise AE $250-400k, Strategic AE $400-700k+.
Above 100% attainment, most plans use accelerators — 1.5x normal commission rate from 100-150% attainment, 2x from 150-200%, 3x above 200%. This rewards over-performance. Below ~50% attainment, some plans use decelerators (0.5x rate) or zero commission. Top performers consistently earn 1.5-3x stated OTE; bottom 20% earn close to base only.
OTE benchmarks by SaaS sales role (2027)
Per Salesforce State of Sales 2026 and Bridge Group data, US benchmarks: SDR/BDR $70-100k OTE, 70/30 split, $5-15k commission per deal closed. Mid-Market AE ($25-100k ACV) $140-200k OTE, 50/50 split, $1-5M annual quota. Enterprise AE ($100k+ ACV) $250-400k OTE, 60/40 split, $3-8M quota. Strategic AE ($500k+ ACV, Fortune 500) $400-700k+ OTE, may include 65/35 or 70/30 split with much higher upside on big deals. EMEA reps earn 15-25% less; APAC 20-40% less in USD terms.
How to design a fair sales comp plan
Best practices per OpenView 2026 Sales Comp Report: (1) Set quota at 5-10x OTE — if AE makes $200k OTE, quota should be $1-2M. (2) Use 50/50 base/variable split for AEs (more guaranteed reduces flight risk; more variable drives top-performer behavior — 50/50 balances both). (3) Accelerators 1.5x at 100%, 2x at 150%, 3x at 200% — uncapped if possible. Capped plans suppress top performance. (4) Pay commission monthly, not quarterly — monthly tightens the feedback loop. (5) Include MBO bonus (10-20% of variable) for pipeline, training, certifications — keeps reps focused on long-term health.
Why OTE alone is misleading
Two reps with the same $200k OTE can have very different actual earnings. Rep A at 60% attainment earns base ($100k) + 60% of variable ($60k) = $160k. Rep B at 150% attainment earns base ($100k) + 100% variable ($100k) + 50% × 1.5x accelerator ($75k) = $275k. The accelerator structure and attainment distribution matter more than stated OTE. When evaluating an offer, ask: "What % of reps hit quota last year?" — if under 60%, the OTE is inflated relative to reality. Top SaaS companies aim for 70-80% of reps at full attainment.
Sources: Bridge Group SaaS Sales Compensation Report 2026, Salesforce State of Sales 2026 (salesforce.com), OpenView SaaS Benchmarks Report 2026 (openview.com), Gartner Sales Comp Best Practices 2026 (gartner.com). Last updated: May 2026.