This study uses the relevant information of insurance companies from 2014 to 2016. The main purpose of this study is to discuss the relationship between the salespersons’ salary system of insurance company and firm performance. This study tries to understand whether or not that companies with a fixed base salary system perform better than with a full commission system. This study proposes two different research hypotheses and verifies which one is supported with a regression analysis. The overall results show that the full commission system has a positive relationship with the growth rate of premiums, but is negatively related to ROA and ROE.