I don't know H&R current compensation formula, but when I left about eight years ago, for returns (fed/state) billed at $700 or more, the employee commission (against draw) was 30%. On top of that, there were additional amounts for retention metric, license/experience, and so on. So for the ordinary office worker, I agree 35% overall is a stretch, but I was thinking of the H&R Premium offices, where they only hire Circ 230 pros and have higher pricing than the regular retail storefronts. It didn't seem to me like 35% would be a stretch for that type of office.