diff --git a/app/Services/SalesCommissionService.php b/app/Services/SalesCommissionService.php
index 9502de54..2360f308 100644
--- a/app/Services/SalesCommissionService.php
+++ b/app/Services/SalesCommissionService.php
@@ -32,7 +32,7 @@ class SalesCommissionService
     public function getCommissions(array $filters = [], int $perPage = 20): LengthAwarePaginator
     {
         $query = SalesCommission::query()
-            ->with(['tenant', 'partner.user', 'manager', 'management', 'referrerPartner.user']);
+            ->with(['tenant', 'partner.user', 'manager', 'management.tenant', 'management.tenantProspect', 'referrerPartner.user']);
 
         // 상태 필터
         if (!empty($filters['status'])) {
@@ -77,12 +77,17 @@ public function getCommissions(array $filters = [], int $perPage = 20): LengthAw
             }
         }
 
-        // 테넌트 검색
+        // 고객사 검색 (management → tenant 또는 tenantProspect)
         if (!empty($filters['search'])) {
             $search = $filters['search'];
-            $query->whereHas('tenant', function ($q) use ($search) {
-                $q->where('name', 'like', "%{$search}%")
-                    ->orWhere('company_name', 'like', "%{$search}%");
+            $query->whereHas('management', function ($q) use ($search) {
+                $q->where(function ($sub) use ($search) {
+                    $sub->whereHas('tenant', function ($tq) use ($search) {
+                        $tq->where('company_name', 'like', "%{$search}%");
+                    })->orWhereHas('tenantProspect', function ($tpq) use ($search) {
+                        $tpq->where('company_name', 'like', "%{$search}%");
+                    });
+                });
             });
         }
 
diff --git a/resources/views/finance/settlement/partials/commission/table.blade.php b/resources/views/finance/settlement/partials/commission/table.blade.php
index 4b7505d7..e615fe33 100644
--- a/resources/views/finance/settlement/partials/commission/table.blade.php
+++ b/resources/views/finance/settlement/partials/commission/table.blade.php
@@ -34,8 +34,26 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             @endif
                         </td>
                         <td class="px-4 py-3">
-                            <div class="text-sm font-medium text-gray-900">{{ $commission->tenant->name ?? $commission->tenant->company_name ?? '-' }}</div>
-                            <div class="text-xs text-gray-500">ID: {{ $commission->tenant_id }}</div>
+                            <div class="text-sm font-medium text-gray-900">
+                                {{ $commission->management?->tenant?->company_name ?? $commission->management?->tenantProspect?->company_name ?? '-' }}
+                            </div>
+                            @if ($commission->management?->hq_status)
+                                @php
+                                    $hqColors = [
+                                        'pending' => 'bg-gray-100 text-gray-600',
+                                        'review' => 'bg-yellow-100 text-yellow-700',
+                                        'planning' => 'bg-blue-100 text-blue-700',
+                                        'coding' => 'bg-indigo-100 text-indigo-700',
+                                        'dev_test' => 'bg-purple-100 text-purple-700',
+                                        'dev_done' => 'bg-teal-100 text-teal-700',
+                                        'int_test' => 'bg-cyan-100 text-cyan-700',
+                                        'handover' => 'bg-green-100 text-green-700',
+                                    ];
+                                @endphp
+                                <span class="inline-flex items-center px-1.5 py-0.5 rounded text-[10px] font-medium {{ $hqColors[$commission->management->hq_status] ?? 'bg-gray-100 text-gray-600' }}">
+                                    {{ $commission->management->hq_status_label }}
+                                </span>
+                            @endif
                         </td>
                         <td class="px-4 py-3">
                             <span class="inline-flex items-center px-2.5 py-0.5 rounded-full text-xs font-medium
@@ -44,7 +62,11 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             </span>
                         </td>
                         <td class="px-4 py-3 text-right text-sm text-gray-900">
-                            {{ number_format($commission->payment_amount) }}
+                            @if ($commission->payment_amount > 0)
+                                {{ number_format($commission->payment_amount) }}
+                            @else
+                                <span class="text-gray-400">-</span>
+                            @endif
                         </td>
                         <td class="px-4 py-3 text-center text-sm text-gray-500">
                             {{ $commission->payment_date->format('Y-m-d') }}