Salaries especially the packages of top executives has become a thorny discussion worldwide. In Namibia the executives are not only known for exorbitant packages but equally man the inefficient organisations. The purpose of this paper was conducted to achieve the following specific objective which is to determine the conditioning factors that will make compensation packages of executives relate to the performance of Commercial PEs in Namibia. It was all in the context of mixed research approach for data collection using a questionnaire as a tool. The paper found that 72% of participants indicated “Yes” to challenges with compensation packages of executives that hinder performances. It is recommended that the Government (shareholder) consider using an inclusive method to determine the compensation package for both internal and external arrangement, this relationship should be strengthened, by establishing an independent high-level committee on Commercila Public Enterprises (CPE) compensation. This would consequently reduce the 72% indication on Yes to challenges with compensation packages of executives that hinder performances. Government should invest in scrutinizing critical factors such as the age and academic levels of the CEOs, during appointments. It is further recommended that a study be conducted, to investigate the relationship between the roles of an independent high-level committee on executive compensation packages, aimed at enhancing performance in Commercial Public Enterprises in Namibia.