Commission Calculator
From sales amount and commission rate (or tiered slabs), compute the commission earned and the effective rate.
輸入資料
計算結果
重點速覽：Commission is pay based on a percentage of sales — common for salespeople, agents and brokers. Flat: commission = sales x rate. Tiered/graduated: each slab at its own rate (e.g. first HK$100,000 at 5%, next at 8%). Example: flat 10% on 500k = 50k; tiered 5%/8% = 100k x 5% + 400k x 8% = 37k. Tiered rewards higher sales with a higher marginal rate. WARNING: Clarify gross vs net sales, returns/cancellations deducted, and any draw/clawback. In Hong Kong, commission is employment income (Salaries Tax) or business income if self-employed. Education, not advice.
計算公式
佣金 = 銷售額 × 佣金率 ÷ 100。
扣除佣金後淨額 = 銷售額 − 佣金。
$$\text{Commission} = \text{Sales} \times \dfrac{r}{100}$$$$\text{Net} = \text{Sales} - \text{Commission},\quad r = \text{佣金率}(\%)$$使用說明
- Enter the sales amount.
- Enter the commission rate (or use the tiered basis).
- View the commission and effective rate.
以銷售額 HK$50,000 為例，不同佣金率下的佣金與扣除佣金後淨額對照表
| 佣金率 | 佣金 | 扣除佣金後淨額 | 淨額佔比 |
|---|---|---|---|
| 1% | HK$500 | HK$49,500 | 99% |
| 2% | HK$1,000 | HK$49,000 | 98% |
| 3% | HK$1,500 | HK$48,500 | 97% |
| 5% | HK$2,500 | HK$47,500 | 95% |
| 10% | HK$5,000 | HK$45,000 | 90% |
以銷售額 HK$50,000 計:佣金 = 50,000 × 佣金率。佣金率每上升 1 個百分點，佣金就多 HK$500、賣方淨額相應減少。此為單一比率示意，階梯式費率或含底薪的方案需另行計算。
理財情境案例
地產代理成交：樓價 HK$8,000,000、佣金 1%
一名地產代理促成一宗 HK$8,000,000 的住宅買賣，向賣方收取 1% 佣金。佣金 = 8,000,000 × 1% = HK$80,000，賣方扣除佣金後淨收 = 8,000,000 − 80,000 = HK$7,920,000。
香港地產成交慣例上買賣雙方多各付約 1% 佣金予各自或同一代理，實際比率可議。對賣方而言，這 HK$80,000 是出售成本的一部分，宜連同律師費、按揭提前還款費 (如有) 一併計入淨得款項;對代理而言，這是單筆成交的收入，還須併入薪俸稅計算。可搭配本站薪俸稅計算器估算稅後所得。
階梯式佣金：銷售 HK$250,000、分段計費
某銷售員的佣金採階梯式:首 HK$100,000 部分 3%、其後部分 5%。本月銷售 HK$250,000 的佣金 = 100,000 × 3% + 150,000 × 5% = 3,000 + 7,500 = HK$10,500，等於加權平均佣金率約 4.2%。
若誤用單一 5% 直接乘全額，會得出 HK$12,500，高估了 HK$2,000。這說明遇到階梯式 (累進) 費率時，應把每個區間分開計算再相加，或先算出加權平均佣金率 (本例約 4.2%) 再填入本計算器，才不會失真。階梯式設計常用來激勵銷售員衝高業績 — 賣得越多，超額部分的抽成越高。
常見問題
How is commission calculated?
Flat rate: sales x rate. Tiered: split the sales into slabs, each at its rate, and sum. A tiered plan means the marginal rate rises with sales, so the effective rate is between the lowest and highest slab rates.
Gross sales or net sales?
Clarify the base. Gross sales counts all sales; net sales deducts returns, cancellations and discounts. Commission on net is common to avoid paying on reversed deals. Always confirm which base your plan uses.
What is a draw or clawback?
A draw is an advance against future commission (you get paid now, then 'pay back' from earned commission). A clawback recovers commission if a deal cancels or is found invalid. Both affect your real take-home; read the plan for when commission is finally earned and reversible.
Is commission taxable in Hong Kong?
If you are an employee, commission is part of employment income and subject to Salaries Tax (with progressive rates and allowances). If you are self-employed/agent running your own business, it is business income subject to Profits Tax. The tax treatment differs, so follow the IRD and consult a professional for your situation.
How do I compare a flat vs tiered plan?
Compute the commission at your realistic sales level for each. A flat rate is simple and predictable; a tiered plan can pay more at high sales but less at low sales (because the first slab is lower). Compare the effective rate at your expected volume, and weigh predictability vs upside.
相關工具
參考資料
內容審核：香港計算器財經團隊。佣金採『銷售額 × 佣金率』之通用算法，稅務概念參考投資者及理財教育委員會（IFEC）指引，結果為稅前估算，實際佣金安排與稅務以合約及稅務局公布為準。