What are the components of Company's sales persons' payroll?

What are the components of payroll of sales person?

How the variable pay is calculated? Is it the part of total CTC or it is calculated separately?

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Structure can be as per the company plan.

For a level and above, some organizations place variable pay and this would be linked to performance (self, team, and group/organization). Another practice observed is salary + incentives. Here salary would be as per regular structure like any other employee. Incentive computation would be as per the sales process and parameters to drive sales. Please note that incentives are taxable and shall be shown under the head - salary.

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