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Ikanos Communications - 2007 Sales Compensation Plan







Exhibit 10.3



Ikanos Communications, Inc.



2007 Sales Compensation Plan For Vice President Worldwide Sales



Version 1.0



1. Purpose



1.1. Attraction, retention and motivation. The goal of this plan is to attract, retain, and motivate the VP of WW Sales through clearly specified sales goals and a pay-for-performance philosophy.



1.2. Communicate the company goals. Another goal of the Plan is to communicate what the company wants you to focus on: 1.2.1. Exceeding quarterly and annual revenue targets



1.2.2. Exceeding quarterly and annual margin targets for VP of WW Sales



1.2.3. Winning OEM designs and launching new products



1.2.4. Teamwork to specific company goals



2. Overview



The Ikanos 2007 Sales Compensation Plan is composed of:



2.1. Salary



2.2. Performance Pay



2.2.1. Commission based on meeting Quarterly Target Revenue and Target Margin Goals for VP of WW Sales 2.2.2. Annual Commission based on exceeding Annual Target Revenue and Target Margin Goals for VP of WW Sales 2.2.3. Incentive Goals for achieving specific goals



2.3. Equity Awards



2.4. Benefits



2.5. Car Allowance



3. Definitions



3.1. Performance Pay Variable compensation calculated based on performance to goals and paid on a quarterly and annual basis. 3.2. Salary Compensation usually referred to as " Base Salary" paid on a regular basis. 3.3. Commission Compensation that varies as a function of performance against assigned tasks or goals. 3.4. Incentives to reward and motivate employees to complete design goals or MBO' s in a specific quarter. 3.5. Benefits A form of compensation allocated to or for the purchase of employee benefits such as company health care plan/s. In some cases, the employee may pay some portion of the cost of these benefits



3.6. Target Customers OEM' s, Distributors or Contract Manufacturers that purchase products or services from Ikanos. 3.7. Target Design In/Win Ikanos chipsets that have fulfilled a system vendor' s specifications and have been designed into a specific end product.



3.8. Target Commission Variable compensation amount limited to a specific time period. 3.9. Quarterly Target Revenue Goal Quarterly revenue target toward which the effort of an employee is directed. 3.10. Annual Target Revenue Goal Fiscal year revenue target toward which the effort of an employee is directed. 3.11. Quarterly Target Margin Quota Quarterly margin target toward which the effort of an employee is directed. 3.12. Annual Target Margin Quota Fiscal year margin target toward which the effort of an employee is directed 3.13. Actual Revenue Net revenue that has been reported by the company following any necessary review or audit by the Company' s independent CPA' s.



3.14. Actual Margin Gross margin that has been reported by the company following any necessary review or audit by the Company' s independent CPA' s.



3.15. Teamwork Work and activities of a group of employees who individually contribute to the productivity of the whole. 3.16. Sales Teams A group of employees associated together in work or activities.



3.17. OEM Original Equipment Manufacturer that typically sells and supports equipment to Telco' s. 3.18. Design Win Stages stages to take a design from introduction to production. Exhibit A 3.19. Quarterly Performance Objectives (QPO) listing of design goals for a specific quarter Exhibit B 4. Eligibility



4.1. The VP of WW Sales while employed by the Company.



5. Timeframes



5.1. The following Table 1 determines the deadlines involved in the calculation and payment of your commissions and incentives. 5.2. Incentive Goals must be approved prior to the dates below between the CEO.



5.3. In the event that a scored Incentive Goal is not submitted by the VP of WW Sales before the deadline then the Incentive Goal shall not be paid for that specific quarter.



In the event of a delay in disbursement of payment not related to the VP of WW Sales or his staff, the VP of WW Sales will be eligible for a recoverable draw for the amount of 50% of your performance pay for that quarter.



Table 1. Deadlines







Deadlines 2007



Q1



Q2



Q3



Q4 Sales Incentive Goals Feb 28
th April 6
th July 6
th Oct 6
th



Sales Last day to ship



Products Apr 1
st Jul 1
st Sept 30
th Dec 30
th



Incentive Goals



Achievement submitted



to CEO Apr 6
th Jul 6
th Oct 5
th Jan 4th 2008



Finance audited non-



GAAP revenue



submitted to Sales April 22
nd July 22
nd Oct 21
st Jan 28
th 2008



Sales detailed



worksheet of



commission calculation



submitted to Finance April 25
th July 25
th Oct 24th Jan 31
st 2008



Finance - Complete



review of commission



worksheet and signed



off by CFO & VP of HR May 1
st Aug 31
st Oct 31
st Feb 6
th 2008 HR PANs Completed May 2
nd Aug 3
rd Nov 1
st Feb 7
th 2008



CEO review two days



following receipt of



PANs May 3
rd Aug 6
th Nov 2
nd Feb 8
th 2008



Payroll Payments



Disbursed



US Employees:



May 11
th



International:



1
st Payroll in May



US Employees:



Aug 17
th



International:



1
st Payroll in Aug



US Employees:



Nov 9
th



International:



1
st Payroll in Nov



US Employees:



Feb 15
th 2008



International:



1
st Payroll in Feb



6. Salary



6.1. The Company will pay participants a regular fixed salary paid in 26 (US employees) or 12 (international office empl...

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