Although many executors of wills manage the administration of the deceased person’s (decedent’s) estate without compensation, a person who makes a will (testator) may provide for compensation of the executor in the will. And many states have laws (statutes) that provide a formula for calculating the compensation of an executor. These laws vary from state to state and are often located in the estates code, probate code, or similarly-named code.

In Pennsylvania, the compensation of an executor of a will, also known as a personal representative, is not strictly determined by a statutory formula. Instead, Pennsylvania law allows for 'reasonable compensation' for the services of an executor. This reasonable compensation is determined by considering various factors such as the size of the estate, the complexity of the tasks involved, the time spent, and the skill required to manage the estate affairs. While the Pennsylvania Estates and Fiduciaries Code does not provide a specific formula, it does offer guidance on what may be considered reasonable, and Pennsylvania case law also provides some precedent for determining compensation. Additionally, if the will itself specifies the compensation for the executor, those terms will generally be honored, unless they are deemed excessive or unconscionable. Executors in Pennsylvania may also waive their right to compensation if they choose. It is advisable for executors to consult with an attorney to understand the appropriate level of compensation for their particular circumstances.