B2B Sales Glossary:

Sales Strategy & Planning

Master the essential revenue and financial metrics that drive B2B SaaS success. From ARR and MRR to retention metrics and customer economics, these terms are critical for understanding pipeline health, forecasting growth, and making data-driven decisions.

Accelerator

Short Definition

A higher commission rate that activates when a sales rep exceeds their quota threshold, designed to reward overperformance and drive above-plan revenue attainment.

What Is an Accelerator?

In sales compensation, an accelerator is a higher commission rate that activates once a rep exceeds a defined quota threshold. Rather than earning the same rate on every dollar of revenue, reps who surpass their quota (say, 100% attainment) earn a progressively higher percentage on every dollar booked above that line. Accelerators are designed to reward and incentivize overperformance.

For example, a rep might earn a 10% commission rate on deals up to 100% of quota, then 15% on deals between 100-125%, and 20% on everything above 125%. The escalating structure means that blowing past quota is disproportionately more valuable to the rep, which is exactly the behavior the plan is trying to create.

Accelerators are a standard feature of well-designed sales compensation plans. Organizations with clearly structured accelerators above quota report higher rates of top-performer retention and above-plan revenue attainment.

Why Accelerators Matter in B2B Sales

Accelerators solve a fundamental problem in sales compensation design: without them, there is no incremental financial incentive for a rep who has already hit quota to keep pushing. Once the cap is met or the upside is flat, the rational behavior is to sandbag deals into the next quarter. Accelerators eliminate that logic by making every deal above quota worth more to the rep and to the company.

For sales leaders building a team that executes, accelerators are a lever for culture as much as compensation. They signal that overperformance is recognized and rewarded, not just expected. High-performing reps who know their upside is uncapped—or significantly accelerated—are far more likely to stay engaged and to push deals across the line rather than managing their number.

How to Structure an Accelerator Plan

1. Set the accelerator threshold at realistic overperformance levels.

The most common trigger point is 100% quota attainment, but some plans use 80% or 90% as the first tier to motivate reps who are tracking behind. The threshold should feel achievable but not automatic; it should require genuine effort to unlock.

2. Create two to three tiers with meaningfully different rates.

A single accelerator rate above quota is better than none, but tiered structures (e.g., 100–120% at 1.5x, 120%+ at 2x) create stronger pull and visible milestones. Too many tiers add administrative complexity without behavioral benefit.

3. Make the accelerator rate meaningfully higher than the base rate.

An accelerator of 11% on a 10% base plan is not motivating. The jump needs to feel significant. Most effective accelerator structures at least double the commission rate above the first tier.

4. Align accelerator timing with fiscal periods.

Annual accelerators can create end-of-year deal hoarding. Quarterly accelerators reset more often and drive consistent urgency. Choose the cadence based on your sales cycle length and revenue rhythm.

5. Model the full compensation cost before rollout.

Accelerators that are too generous relative to plan can create significant unbudgeted comp expense in a strong quarter. Model out the cost at 110%, 125%, and 150% attainment and ensure the plan is sustainable at each level.

Accelerator Structure Example

Attainment Level Commission Rate Example Payout on $100K Deal
0–99% of quota 10% $10,000
100–124% of quota 15% $15,000
125%+ of quota 20% $20,000

Key Metrics and Benchmarks

Metric What It Measures Benchmark / Target
% of Reps Hitting Accelerator Tier 1 Share of team reaching the first accelerator threshold 60–70% of reps should be at or above 100% quota in a healthy plan
Average Attainment of Top Quartile How far above quota top performers are going Top quartile typically hits 130–160% in high-performing organizations
Comp Cost as % of ARR Total commission spend including accelerators relative to revenue generated Industry standard is 8–12% of ARR for quota-carrying reps; model at 120%+ attainment
Q4 vs. Q1–Q3 Deal Volume Whether annual accelerators are creating deal hoarding behavior If Q4 is significantly outsized, consider shifting to quarterly accelerator resets

Common Mistakes and How to Fix Them

Mistake Fix Impact on Revenue and Forecast
Accelerator rates that are too close to the base rate, i.e., not meaningful enough to change behavior. Ensure the first accelerator tier is at least 1.5x the base rate; a 10% to 12% jump does not change rep behavior. Reps who hit quota have no incremental reason to push harder, leaving above-plan revenue on the table.
Annual accelerators that create massive Q4 sandbagging as reps hold deals to bank accelerator comp. Shift to quarterly accelerator resets with a smaller annual kicker; this smooths deal flow and improves forecast accuracy. Lumpy, end-loaded deal flow creates forecasting volatility and distorts pipeline signals for the rest of the year.
Setting quota too high so that fewer than 40% of reps ever reach the accelerator threshold. Calibrate quota so 60–70% of reps can realistically attain 100% — otherwise accelerators become theoretical, not motivating. Demotivated reps below quota produce less pipeline, increasing miss risk and rep turnover.
Failing to model the cost of accelerators at various attainment levels before the plan goes live. Model comp cost at 100%, 120%, and 150% attainment before the plan is approved; get finance sign-off on each scenario. Unmodeled accelerator cost creates budget overruns in strong quarters and retroactive plan changes that destroy rep trust.

Frequently Asked Questions

What is the difference between an accelerator and a kicker?

An accelerator is an ongoing higher commission rate that applies to all deals above a quota threshold. A kicker is typically a one-time bonus triggered by a specific event (closing a strategic deal, winning a new logo, or hitting a quarterly milestone). Both reward overperformance but through different mechanisms. Many comp plans use both.

Should accelerators reset quarterly or annually?

It depends on your sales cycle and forecast goals. Quarterly resets create more frequent urgency and reduce sandbagging risk, but they can disadvantage reps with longer sales cycles who close large deals infrequently. Annual plans favor enterprise reps; quarterly plans favor transactional or mid-market teams. Many companies use a hybrid: quarterly thresholds with an annual overachievement bonus on top.

How do accelerators affect sales forecasting?

Significantly. Reps close to an accelerator threshold are highly motivated to pull deals forward; reps who have already blown past quota may push deals into the next quarter to bank accelerator comp at a reset. Understanding where each rep sits relative to their threshold at any given point in the quarter is a key input to an accurate forecast.

Can accelerators apply to expansion revenue, not just new business?

Yes, and in many SaaS organizations they should. If your comp plan only accelerates on new logos, you are under-incentivizing expansion, which is often the highest-margin revenue in your business. Design accelerators to reflect the revenue motions you want to prioritize.