A role hierarchy represents a level of data access that a user or group of users needs.
An organization is allowed 500 roles; however, this number can be increased by Salesforce. As a best practice, keep the number of non-portal roles to 25,000 and the number of portal roles to 100,000. As a best practice, keep the role hierarchy to no more than 10 levels of branches in the hierarchy.
Modeling the role hierarchy begins with understanding how the organization is structured. This is usually built from understanding a manager’s scope, starting from the top. The CEO oversees the entire company. The CEO usually has direct reports that can then be segmented by Business Unit (Sales or Support) or geographical region (EMEA, APAC). That person then has direct reports that could be further segmented, and so on.
The role name should represent the roles and responsibilities.
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