Quick answer: Pennsylvania sets no statutory percentage. 20 Pa.C.S. § 3537 requires only that compensation be "reasonable and just," and permits — but doesn't require — calculating it on a graduated percentage. In practice, the most commonly cited benchmark is the Johnson Estate (1983) schedule: 5% of the first $100,000, 4% of the next $100,000, 3% of the next $800,000, and declining rates above $1 million. On a $500,000 estate, that benchmark works out to $18,000. Get an illustrative estimate with the Pennsylvania executor fee calculator.
The entire statute
20 Pa.C.S. § 3537: "The court shall allow such compensation to the personal representative as shall in the circumstances be reasonable and just, and may calculate such compensation on a graduated percentage." That's the complete text of the compensation statute — genuinely one sentence, with everything else left to case law.
The Johnson Estate benchmark, in full
Johnson Estate, 4 Fid. Rep. 2d 6, 8 (O.C. Del. Co. 1983): a Chester County Orphans' Court opinion by Judge Wood, which attached a fee schedule originally drawn from the Pennsylvania Attorney General's office for matters involving charitable interests: 5% of the first $100,000, 4% of the next $100,000, 3% of the next $800,000, 2% of the next $1,000,000, 1.5% of the next $1,000,000, 1% of the next $1,000,000, and 0.5% of the next $1,000,000. It also lists separate reference rates for specific asset types: about 1% for jointly held accounts, payable-on-death bonds, and trust funds; roughly 3% for real estate sold with a broker's help; around 5% for real estate not converted to cash; and about 1% for real estate passing as a specific devise.
It is a benchmark, explicitly not a rule
In re Williamson's Estate, 368 Pa. 343, 82 A.2d 49 (1951): calculating compensation by percentage is a matter of convenience, but the true test is always the value of the services actually rendered, assessed by the responsibility incurred and the work actually performed. Sonovick Estate, 373 Pa. Super. 396 (1988) and Preston Estate, 560 A.2d 160 (1989): the Pennsylvania Superior Court has directly criticized leaning too heavily on percentage schedules like Johnson's.
A simpler benchmark from the Supreme Court
Wallis Estate, 421 Pa. 104, 218 A.2d 732 (1966): the Pennsylvania Supreme Court recognized 3% of the estate under administration as "prima facie fair and reasonable" — explicitly calling it a rule of thumb, not a hard rule, with room to go higher or lower depending on the actual work involved.
Worked examples
| Estate value | Johnson Estate benchmark |
|---|
| $150,000 | $7,000 |
| $500,000 | $18,000 |
| $1,000,000 | $33,000 |
Each figure computed tier by tier from the actual Johnson Estate case schedule and independently verified against its own cumulative totals. Model your own estate in the calculator.
Estimate for general guidance only, not legal advice. Based on 20 Pa.C.S. ยง 3537, Johnson Estate (1983), Wallis Estate (1966), In re Williamson's Estate (1951), Sonovick Estate (1988), and Preston Estate (1989). The Johnson Estate schedule is not binding law. Verify with the Orphans' Court or a licensed Pennsylvania attorney.