Accelerators and Decelerators: Designing Comp Plan Kickers That Drive Behavior

Accelerators and decelerators are the most powerful levers in your comp plan. An accelerator tells your top performers to keep pushing after they hit quota. A decelerator tells underperformers that coasting has a cost. Get the math wrong on either side, and you will either blow your budget or demoralize your team. Here is how to design both so they actually work.

How Accelerators Work¶

An accelerator increases the commission rate for revenue booked above a certain attainment threshold - almost always at or above 100% of quota. The idea is simple: every incremental dollar above quota is worth more to the company, so you pay a premium for it.

Example: Single-Tier Accelerator

A rep who closes $650K against a $500K quota (130% attainment) would earn:

• Base variable: $100,000 (for the first 100%)
• Accelerator tier 1: 30% x $100,000 x 1.5 = $45,000
• Total variable: $145,000

Why this matters: Without the accelerator, that same rep earns $130,000. The extra $15,000 costs you very little relative to the $150K in incremental bookings, but it gives the rep a reason to keep closing in Q4 instead of sandbagging into next year.

How Decelerators Work¶

Decelerators reduce the commission rate below a defined attainment floor. They protect the company from paying full commission rates to reps who are significantly missing quota.

Example: Threshold Decelerator

A rep at 40% attainment on a $100K variable target earns $20,000 in variable pay (40% x $100K x 0.5) instead of $40,000 at the standard rate.

Common Mistakes to Avoid¶

1. Setting accelerator multipliers too high. A 3x accelerator sounds exciting until one rep closes a windfall deal and earns more than their VP. Cap your accelerators or use a declining multiplier above 150%.

2. Stacking accelerators across multiple measures. If a rep earns 1.5x on new business AND 1.5x on expansion, you can accidentally create a 2.25x blended rate that no one modeled.

3. Applying decelerators retroactively. If a rep is at 45% at the end of Q2 but finishes the year at 110%, do not claw back the decelerator penalty. Use cumulative annual calculations, not quarterly snapshots, when annual quotas apply.

4. Making decelerators too punishing. A zero-commission floor below 50% attainment may seem fiscally responsible, but it causes reps to disengage entirely. A reduced rate maintains some motivation.

Modeling the Impact¶

Before finalizing your rates, build a simple model with three columns:

1. Attainment percentage (in 10% increments from 0% to 160%)
2. Total variable payout at each level
3. Cost of sale (payout divided by revenue booked)

Plot total payout against attainment to create your earnings curve. A healthy curve has three properties:

• Linear from 0-100% (predictable, easy to understand)
• Convex above 100% (each incremental point earns more)
• Concave below the floor (reduced rate, not zero)

Share this curve with your finance team. If the cost of sale exceeds 12-18% at any attainment level, adjust your multipliers.

Communicating the Structure¶

Reps need to see themselves in the numbers. When you roll out accelerators and decelerators, provide:

• A personalized earnings table showing payout at 80%, 100%, 120%, and 140% attainment
• A visual earnings curve chart they can reference throughout the year
• Two or three worked examples using realistic deal sizes from your pipeline

If a rep cannot explain how their accelerator works to a colleague, simplify the plan.

Key Takeaways¶

• Trigger accelerators at 100% attainment with 1.5x as a standard first-tier multiplier
• Apply decelerators below a floor (50-70%) rather than from the first dollar
• Model your earnings curve from 0-160% attainment and validate cost of sale at every tier
• Avoid stacking multipliers across measures - model the blended effect before launch