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In this tutorial from Growth Jigsaw, the speaker addresses business owners and sales managers on the topic of sales incentives. Sales incentives are rewards given to salespeople when they meet or exceed set targets, supplementing their fixed salaries. The speaker shares insights gained from creating a sales incentive plan for a client, emphasizing that the plan should be grounded in actual revenue generated by the company. Additionally, the importance of having an established annual sales plan is highlighted, which the speaker presumes has already been developed in prior discussions on target setting and business planning.