I actually have never understood the corporate objection to sandbagging. So they get paid on that deal a few weeks later. If the company is that desperate for the money, then sandbagging is the least of their worries. As a Sales Manager I have had times where a sales reps sandbag cost me a bonus but I still didn't blame the rep. In the past when I had total control of the comp plan, I always allowed for any deficits to be recovered up until the last day of the year which made sandbagging much less necessary. If your YTD reaches 100%, you were paid as if you had been 100% all year.