Quick answer
Ask for a written proposal that separates executor remuneration from professional fees and third-party disbursements, explains VAT treatment, identifies when the estate will need cash, and maps the work to statutory stages and external dependencies. A single percentage and a single completion date are not enough to manage a deceased estate responsibly.
How to use this guide
The proposal should say who is doing each task, what evidence will show that it is complete, what is included in the estimate, which assumptions can change it, and how delay or extra work will be approved. The goal is not a guaranteed price or finish date. It is a transparent control system that the executor can reconcile to the will, the Administration of Estates Act, the applicable tariff, the mandate and the estate's actual complexity.
Ask what legally supports executor remuneration
Section 51 of the Administration of Estates Act distinguishes remuneration fixed by the deceased's will from remuneration determined under the prescribed tariff where the will does not fix it. The section also gives the Master functions concerning the assessment and possible reduction, increase or disallowance of remuneration in specified circumstances.
Current consolidated regulations and the Master's FAQ state a tariff of 3.5% on the gross value of estate assets and 6% on income accrued and collected after death, with a prescribed minimum. Those figures are a starting legal framework, not permission to multiply an unverified family estimate by a percentage and issue a final bill.
Ask these questions:
- Does the will contain a remuneration clause, and how is it interpreted?
- Which asset schedule, values and exclusions support the estimate?
- Which receipts are being treated as post-death income?
- Is the amount provisional until the liquidation and distribution account is examined and remuneration is taxed or allowed?
- What facts could support a different amount under section 51?
- Has any payment before final taxation or approval been proposed, and on what authority?
Do not confuse the prescribed tariff with a guaranteed entitlement to a number calculated before the estate facts are settled.
Separate executor work from professional services
An executor may use an administration agent, lawyer, conveyancer, accountant, tax practitioner, appraiser, auctioneer, tracing service or other specialist. Ask for a role matrix showing the legal entity providing the service, the individual responsible, the deliverable and the fee basis.
For each task, ask whether the cost is included in executor remuneration, charged separately to the estate, payable by another person, or still subject to approval. Obtain a reason where apparently similar work appears in two fee categories. Appointing an agent does not silently transfer every statutory responsibility of the executor.
A lawyer's dispute or court mandate should be scoped separately from ordinary administration. Ask whether the quote covers advice only, drafting, correspondence, negotiations, filing, counsel, appearances, service, experts and adverse-cost risk. No ethical estimate can guarantee that an opponent, court or third party will keep the matter within the original scope.
Test VAT and disbursements line by line
Ask whether each amount is VAT-inclusive and why VAT is chargeable by the supplier. The Master's FAQ notes VAT in relation to a registered executor or administration agent, but the actual supplier and invoice still matter. Do not add VAT to every estate amount automatically.
Request an estimated disbursement schedule for publication, Master's fees, certification, searches, valuations, banking, courier work, tracing, property compliance, conveyancing, tax work, counsel, experts and court process where relevant. Identify which amounts are official charges, third-party estimates or refundable deposits.
Require approval before an agreed threshold is exceeded. The approval should identify the new fact, extra task, revised estimate and effect on timing—not merely say that “more work was required”.
Ask for an estate cash-flow plan
An estate can hold valuable property and still lack cash for preservation, tax, secured debt, rates, insurance or professional work. Ask for a monthly cash forecast showing opening balance, expected receipts, unavoidable expenses, disputed payments, restricted funds and the minimum reserve.
Ask which assets may lawfully and practically be realised if cash is insufficient, what approvals or notices are needed, and how a sale could affect beneficiaries or tax. If liabilities may exceed assets, ask whether section 34's insolvent-estate process requires specialist advice before any payment is made.
Never allow a fee proposal to assume an early beneficiary distribution as a funding solution. Distribution follows the statutory account and related requirements, not the pressure of an informal family deadline.
Build timing around statutory gates
Ask for stages rather than a single elapsed-time promise. A full administration plan may include appointment, collection of information, the section 29 creditor notice, claim assessment, valuations, tax work, the liquidation and distribution account, Master's examination, publication and inspection, objections, distribution, transfers and closing evidence.
Some statutory periods can be identified. The creditor notice must specify a period of at least 30 days and no more than three months. Section 35 generally requires the account within six months after letters are granted, unless the Master allows a further period. The account then follows examination and a 21-day inspection process before it can become distributable, subject to objections and other requirements.
None of those periods means the estate must finish in six months. A delayed appointment, missing asset, disputed claim, SARS process, property transfer, foreign record, litigation, business valuation or Master's requisition can change the critical path.
Ask who owns each dependency
For every stage, record the responsible person, the next deliverable, the date submitted, proof of submission, the external dependency and the follow-up date. Separate work controlled by the executor or service provider from a decision controlled by the Master, SARS, a court, bank, municipality, deeds registry, foreign authority or another party.
Ask what can proceed in parallel. For example, collecting valuation and tax evidence may continue while another institution responds. Ask which missing item genuinely blocks the next statutory step and which item is simply desirable.
Agree on delay reporting and change control
The written mandate should set a reporting rhythm. A useful status report states what was completed, what was submitted, what acknowledgement exists, what is blocked, who owns the next action, the next follow-up date, the current estimate and any risk to the critical path.
Ask how an executor can query an unexplained invoice, replace an agent, obtain the complete file or end part of the mandate without losing the audit trail. Clarify who retains originals and how electronic access will be handed over. A change of professional does not erase outstanding statutory duties.
If progress stops, request evidence before accepting a label such as “waiting for the Master”. The record should identify the office, reference, submission, requisition or follow-up. Equally, do not demand a false certainty where the institution has not committed to a date.
Questions to resolve before signing
Before accepting the proposal, make sure the written answer covers:
- the legal basis and estimated amount of executor remuneration;
- every separate professional role and fee basis;
- VAT and expected disbursements;
- the estate cash-flow and reserve;
- the statutory stage map and current critical path;
- assumptions, exclusions and dependencies;
- approval for additional work or overspend;
- reporting frequency and evidence of progress; and
- file access, handover and termination arrangements.
Compare proposals on scope and accountability, not only the lowest headline. A lower estimate that omits tax, conveyancing, disputes or disbursements may not be cheaper once the actual work is known.
Important limitation
This page does not quote a fee, approve remuneration or predict how long a particular estate will take. Amounts and timing must be tested against the will, appointment, estate facts, current law, mandate and third-party processes.
FAQs
Is executor remuneration the same as an estate lawyer's fee?
Not automatically. Executor remuneration has its own will and statutory framework, while legal, tax, conveyancing, valuation or litigation work should be identified and priced under the relevant mandate without duplicate charging.
Does the six-month account period guarantee that the estate will finish in six months?
No. It generally concerns lodging the liquidation and distribution account after letters are granted, subject to a further period allowed by the Master. Examination, tax, objections, transfers and other dependencies can continue beyond it.
What should a deceased-estate cost estimate separate?
It should distinguish executor remuneration, each professional service, VAT, official charges, third-party disbursements, assumptions, exclusions, approval thresholds and the estate cash needed at each stage.
What evidence should an executor request when a timeline slips?
Ask for the last completed step, the submitted document and proof, the response or requisition received, the blocking dependency, its owner, the next follow-up date and the effect on the estimate and critical path.
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Legal note
This article is general legal information for South African readers. It is not legal advice. Speak to a qualified legal professional about your specific facts before taking action.