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The very first thing is What type of business you have,what product you have and the target market you are upto. The very next thing is understanding the cost of sale and the impact your sales person can make.You must also keep in mind the individual capacity and the previous performance of sales team.The very last thing it should neither be more nor less it should be competitive.
Before fixing incentives you must check variable pay.other things like fixed versus variable commission.Besides this you should also keep in mind other things as money is not the ultimate motivator sales person need recognition.