Accelerators are usually built as rate tiers. A plan might pay a 10% base rate up to 100% of quota, 13% from 100 to 125% and 15% beyond that. Some plans apply the higher rate only to sales above the threshold. Others apply it retroactively to all sales, which costs far more and needs careful modeling.
Finance teams watch accelerator cost closely because a few large overachievers can push commission expense well past budget. The counterpart is a decelerator, a reduced rate that applies below a minimum attainment level.
In software: commission platforms such as CaptivateIQ, Xactly and Varicent handle tiered and retroactive accelerator logic natively. This is exactly the math that breaks spreadsheet-based commission processes.
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