Sales Commission Calculator

Sales commission is calculated by multiplying the sales value by the commission rate expressed as a percentage. For example, at 50,000 PLN sales and a 5% rate, the commission is 2,500 PLN.

A guaranteed minimum is the lowest commission amount paid to a salesperson regardless of their results. If the calculated commission falls below this threshold, the minimum amount is paid instead.

If the salesperson operates as a self-employed contractor (B2B), the intermediary service is subject to 23% VAT. Employees on employment contracts do not charge VAT on their commissions.

Gross commission is the amount including VAT. Net commission is the amount after dividing by 1.23 — the value without tax. The client pays gross, and the seller remits the VAT to the tax office.

Commission rates depend on the industry, product margins, and compensation model. Typical rates in Poland range from 2% to 15% of sales value. Higher rates are common for high-margin or difficult-to-sell products.

Yes, a mixed model — fixed base plus sales commission — is the most common approach. The guaranteed minimum in this calculator represents exactly this kind of financial safety net for the salesperson.

The calculator compares the calculated commission with the guaranteed minimum and outputs the higher of the two amounts. This ensures the salesperson always receives at least the minimum.

For employees, commission is part of gross wages and is included in the social security (ZUS) base. Self-employed contractors pay their own ZUS contributions independently of commission income.

Sum all transaction values first, then apply the commission rate to the total. The calculator computes commission based on the total sales value you enter.

Commission systems motivate salespeople to grow revenue by directly linking pay to performance. The company pays more only when it earns more, providing natural cost flexibility.