Commission statement, August 2026

Commission statement

A representative earns $5,294.50 in August and banks $3,294.50. The gap is a $2,000 draw being recovered, and the statement is built so that difference is explained on the page rather than in an email.

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The document, page by page

Every page as it renders and as it prints, with nothing summarised. Read the wording before you reuse it.

Brightfold Packaging
Brightfold Packaging Pty Ltd · ABN 65 330 812 447 14 Pemberton Way, Wetherill Park NSW 2164 payroll@brightfoldpackaging.example
Brightfold Packaging
Brightfold Packaging
Brightfold Packaging
Commission statement CS-2026-08-014 · confidential to the named representativePage 1 of 4
Commission statement CS-2026-08-014 · confidential to the named representativePage 2 of 4
Commission statement CS-2026-08-014 · confidential to the named representativePage 3 of 4
Commission statement CS-2026-08-014 · confidential to the named representativePage 4 of 4

Commission is earned on cash received, not on invoices raised. An invoice sent in August but unpaid at the cut off does not appear here. It appears in the month the customer pays, which is why the July line reappears further down.

Superannuation of $635.34 is payable on the commission earned of $5,294.50 at twelve per cent. It is paid on top of the amount above, not taken out of it, and appears on the payslip rather than on this statement. Tax is withheld from the payment at the applicable rate for a bonus payment.

Revenue counted is not the same as the deals table. August counts the six deals above, $115,700, plus the July invoice of $8,600 that cleared on 3 August, less the $2,400 credited back to Harlow Foods, which is $121,900. July counts $83,800 rather than the $92,400 it invoiced, because the $8,600 had not been paid at that cut off.

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None of the three had cleared by the cut off, so none of it is on this statement. The right hand column is what they are worth if all three pay during September, before any accelerator. It is shown because chasing a customer who already owes the money is usually a better hour than finding a new one, and because a representative should not have to work that number out from a debtors report.

A commission plan is only as good as the statement that explains it. If any line here is unclear, ask rather than assume, because the plan document and this statement are meant to agree line for line and a difference between them is a mistake worth finding.

Section by section

What each section is for, so you can keep the ones you need and drop the rest.

Letterhead
The employer, its ABN and the payroll inbox, with the statement number and a confidentiality note in the footer.
Headline figures
The month deals, commission earned, net payable and the payroll date it lands on.
Representative and period
Who the statement is for, their territory and plan, the cut off date and who prepared and approved it.
Commissionable deals
Six deals with customer, invoice, payment date, net revenue, rate and commission, totalled.
Why two rates appear
The product mix behind the four and four and a half per cent lines, with the two customers named.
Adjustments
The accelerator, the clawback, the prior month catch up, the draw and the net payable, each with its basis.
Superannuation and tax
The twelve per cent payable on top, where it appears, and how tax is withheld on the payment.
Year to date
Two months of revenue counted, commission earned and commission paid, with the year to date row.
Why revenue counted differs
The reconciliation between the deals table and the year to date table, in plain words.
Why the commission columns differ
The draw, how a shortfall carries forward and the rule that it never touches ordinary wages.
The plan rules
Six numbered rules on when commission is earned, what revenue means, clawbacks, the accelerator, territory and leaving.
Invoiced but not yet paid
Three deals sitting outside the cut off with what they are worth if they clear next month.
Changes flagged for the second half
The rate stepping down in January and the threshold under review, with the notice period for each.

What makes this document work

The adjustments table is the whole document

Base commission, accelerator, clawback, a prior month catch up and the draw, each on its own row with its basis. Five numbers add to the amount that lands in the bank, and every one of them can be traced to an invoice.

The two rates are explained by product, not by exception

Four per cent on the standard range and four and a half on Ecoline, with the two customers that bought Ecoline named. That turns a rate column into planning information for next month.

Superannuation is stated as payable on top

$635.34 at twelve per cent of the commission earned, paid in addition rather than deducted, and shown on the payslip rather than here. It is the line most commission statements omit and the one people most often assume is missing.

Questions people ask

What should a commission statement show?

The deals that earned commission with the revenue and rate applied to each, every adjustment separately, what is actually payable, when it is paid, and the plan rules the calculation follows. A single total is not a statement.

When is commission earned?

On this plan, when cash clears, not when the invoice is raised. That is why an August invoice unpaid at the cut off does not appear and a July one that cleared on 3 August does, as a separate $344.00 adjustment line.

How does a draw work?

It is an advance against future commission, so it is repaid out of commission rather than added to it. Where a month earns less than the draw the shortfall carries forward, and it is never deducted from ordinary wages.

Is superannuation paid on commission?

Commission that forms part of ordinary time earnings attracts superannuation. Here that is twelve per cent of $5,294.50, which is $635.34, and the statement says explicitly that it is paid on top of the net figure rather than out of it.

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