The ratio between CTC and sales target would vary from industry to industry and unit to unit. The sales target-related payment is only one component of CTC, so there is no linear relationship between the two. Indeed, there is no standard definition of the components included in CTC. While certain factors like basic pay and dearness allowance are invariably included, there are various other benefits like medical reimbursement and employer's expenses on account of uniform or some other welfare expense that vary.