New Jersey Co-Executors: How Is the Fee Split?

A modest, capped bump for each extra fiduciary — not a doubled or tripled commission the way some states handle it.

N.J.S.A. 3B:18-14 FigureMyTax Editorial Team

Quick answer: No, New Jersey co-executors don't each collect a full, separate commission. N.J.S.A. 3B:18-14 adds "1% of all corpus for each additional fiduciary" to the aggregate pool — a modest bump, not a multiplication — and caps it so "no one fiduciary shall be entitled to any greater commission than that which would be allowed if there were but one fiduciary involved." Estimate the underlying commission first, including the extra-fiduciary line, with the New Jersey executor fee calculator.

The rule: additive, not multiplied

N.J.S.A. 3B:18-14: "1% of all corpus for each additional fiduciary provided that no one fiduciary shall be entitled to any greater commission than that which would be allowed if there were but one fiduciary involved." Confirmed identically in the New Jersey Administrative Code (N.J.A.C. 18:26-7.10), which applies the same rule for transfer inheritance tax deduction purposes. Two fiduciaries add one extra 1% to the pool; three fiduciaries add two extra 1% increments — not a doubled or tripled base commission.

The individual cap: no one exceeds the sole-fiduciary amount

Even though the aggregate pool grows with each additional fiduciary, the statute is explicit that no single person serving can walk away with more than a sole executor would have received for administering the same estate alone. The extra 1% increments exist to be shared, not to inflate any one person's individual take beyond that ceiling.

The +1% is tied to corpus, not income

Compare § 3B:18-14 and § 3B:18-13: the additional-fiduciary language appears specifically in the corpus commission statute. The separate 6% income commission statute doesn't include the same additional-fiduciary allowance in its text — a distinction worth keeping straight if you're modeling co-executor compensation on an estate with significant income.

Why New Jersey structures it this way

Unlike Florida's per-person full-commission model for larger estates, or New York's tiered up-to-three-full-commissions approach, New Jersey's additive-and-capped structure keeps the total cost of multiple fiduciaries close to what a single fiduciary would have cost, while still giving each additional person administering the estate some share of a slightly larger pool.

Worked example

Two siblings serve as co-executors of a New Jersey estate with a $500,000 corpus, no significant income.

ScenarioCorpus commission
Sole executor$20,500
Two co-executors (aggregate pool)$25,500

The $5,000 difference is exactly 1% of the $500,000 corpus — the additional-fiduciary allowance for the second executor. That $25,500 pool is then shared between the two co-executors, with neither individually exceeding the $20,500 a sole executor would have received.

Facing probate in New Jersey?

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New Jersey co-executors — frequently asked questions

Does each New Jersey co-executor get a full separate commission?

No. N.J.S.A. § 3B:18-14 adds only 1% of corpus to the aggregate pool for each additional fiduciary beyond the first — it does not multiply the full commission by the number of executors serving.

Is there a cap on what one New Jersey co-executor can individually collect?

Yes. The statute specifies that no one fiduciary shall be entitled to any greater commission than that which would be allowed if there were but one fiduciary involved, even when the aggregate pool is larger with multiple fiduciaries serving.

Does the +1% rule apply to the income commission too?

The additional-fiduciary allowance under N.J.S.A. § 3B:18-14 is stated in terms of corpus specifically; the separate 6% income commission under N.J.S.A. § 3B:18-13 does not include the same additional-fiduciary language.

How does New Jersey's co-executor rule compare to other states?

Unlike Florida's per-person full-commission model for larger estates, or New York's tiered up-to-three-full-commissions approach, New Jersey's additive-and-capped structure keeps the total cost of multiple fiduciaries close to what a single fiduciary would have cost.

How is the aggregate pool divided among New Jersey co-executors?

The statute doesn't dictate an even split — the aggregate pool (base commission plus the 1% additional-fiduciary increments) is shared among the co-executors, with neither individually exceeding what a sole executor would have received.

Estimate for general guidance only, not legal advice. Based on N.J.S.A. 3B:18-14 and N.J.A.C. 18:26-7.10. The additional-fiduciary allowance applies to the corpus commission; the separate income commission statute does not include the same language. Consult a New Jersey probate attorney to resolve a specific dispute over compensation between co-executors.