When a Brooklyn family loses a parent, the eldest sibling often steps up to handle the immediate, overwhelming fallout. They pay the funeral home deposit from their personal checking account. They spend their weekends clearing a lifetime of possessions out of a brownstone, fielding calls from aggressive creditors, and changing the locks to secure the property. Months later, as the reality of the workload sets in and the probate timeline stretches out, a quiet question inevitably arises: does the executor get paid for this?
Being an executor is not merely an honorary title—it is a highly demanding job. It requires deliberate action, strict record-keeping, and an unwavering fiduciary duty to the beneficiaries. Because the state recognizes the heavy burden placed on this custodian, the law guarantees specific entitlements to the person managing an estate. At Morgan Legal Group, we regularly counsel executors who are hesitant to claim what is rightfully theirs, fearing it might look greedy to their siblings. But compensation and reimbursement are not a matter of family negotiation. They are a matter of statutory right.
Statutory Commissions Under SCPA § 2307
In New York, executor compensation is codified by the Surrogate’s Court Procedure Act. Under SCPA § 2307, an executor is entitled to a specific commission based on the value of the probate estate they are managing. We do not refer to this as a salary or an arbitrary flat fee. It is a graduated percentage mandated by law.
The current statutory commission schedule is structured as follows:
- 5% on the first $100,000 of the estate
- 4% on the next $200,000
- 3% on the next $700,000
- 2.5% on the next $4,000,000
- 2% on any amount above $5,000,000
If an estate is valued at $500,000, the executor does not simply take a flat five percent. They receive 5% of the first $100,000 ($5,000), 4% of the next $200,000 ($8,000), and 3% of the remaining $200,000 ($6,000), resulting in a total commission of $19,000. This structure means that compensation scales logically with the magnitude of the work required.
If the estate is valued at over $100,000 and there is more than one executor named in the will, New York law allows up to two full commissions to be apportioned among them. For estates under $100,000, multiple co-executors must split a single commission.
The Boundary Between Probate and Non-Probate Assets
Executors are often surprised to learn that their commission does not apply to every single dollar the deceased left behind. The statutory percentage applies exclusively to the probate estate—meaning the assets that actually pass through the executor’s hands.
If a parent leaves a $1 million life insurance policy with a designated beneficiary, or a retirement account that transfers directly upon death, those funds bypass Surrogate’s Court entirely. The executor takes no action to distribute them and earns no commission on them. The same rule applies to real estate held in joint tenancy with rights of survivorship. The commission is strictly tied to the assets the executor must intentionally gather, manage, and disburse.
Full Reimbursement for Prudent Estate Expenses
Long before the court officially issues Letters Testamentary, the designated executor is usually writing checks. They might pay for the funeral, hire a contractor to repair a leaking roof, or cover the utility bills to keep the pipes from freezing in an empty house.
An executor is fully entitled to reimbursement for these out-of-pocket expenses, provided they were necessary for the preservation of the estate. This entitlement comes with a strict caveat: you must maintain flawless documentation. Surrogate’s Court demands a pristine paper trail. If you pay a hauling company to clear out a house, you must have an invoice and a canceled check. Handing cash to a relative to haul away old furniture will not survive a formal accounting. We always advise executors to open an estate account as soon as legally possible, moving all transactions away from their personal checkbook to maintain clean, defensible records.
The Right to Retain Professional Counsel
A common misconception is that the executor must personally execute the tax filings, draft the legal petitions, and handle the real estate closings. This is false. An executor is a steward, not an encyclopedia.
You are entitled to hire legal counsel, accountants, and appraisers to assist in administering the estate. The fees for these professionals are paid directly from the estate’s assets, not from your personal funds or your statutory commission. Retaining an attorney does not diminish your role—it protects you. Fiduciary duty requires you to make prudent decisions, and hiring experts to handle inheritance tax liabilities or creditor disputes is the very definition of prudence.
Limitations: What an Executor Cannot Do
Understanding your entitlements also means understanding your legal boundaries. The most common error an inexperienced executor makes is paying themselves too early.
You are not entitled to withdraw your SCPA § 2307 commission whenever you see fit. Under New York law, executor commissions are generally paid at the very end of the probate process, either when the beneficiaries sign releases approving the final accounting, or when the Surrogate’s Court formally orders the distribution. Taking your commission early without prior court approval is a direct breach of fiduciary duty and can result in severe financial penalties.
An executor is not entitled to self-deal. You cannot sell the estate’s vehicle to yourself at a steep discount, nor can you live rent-free in the deceased’s property while preparing it for sale. The law demands absolute loyalty to the beneficiaries. Stewardship.
Serving as an executor is a demanding role that carries significant legal exposure, but New York law guarantees you do not have to shoulder the financial burden alone. If you have been named in a will and need clarity on your rights, your liabilities, and the immediate steps required to protect the estate, schedule a probate roadmap session with our office to review the specific assets involved.
