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Executor Duties in South Africa: What an Executor Actually Does

Quick summary
Being named executor in a will is a legal duty, not an honour. In South Africa, the executor’s job is governed by the Administration of Estates Act, 1965 and a substantial body of case law. The duties fall into five phases — appointment, asset securing, creditor handling, accounting, and distribution. Each has specific statutory requirements with personal liability for breach.
This article lists every duty, in order, so you know what you signed up for before accepting the role.

What an executor is

An executor is the person legally responsible for winding up a deceased estate. Their authority comes from Letters of Executorship issued by the Master of the High Court under section 14 of the Administration of Estates Act.

The executor stands in the place of the deceased. They take ownership of the assets, settle the debts, account to the Master, and distribute what’s left to the heirs.

Until the Master issues Letters of Executorship, you are not yet executor — you are merely nominated. Your authority is prospective, not actual.

Phase 1: Appointment

Duty 1 — Accept or renounce

When informed you are nominated, you must decide whether to accept. Sign a J190 acceptance to accept; sign a renunciation form to refuse. You cannot accept selectively.

Duty 2 — Report the estate to the Master

Under section 7 of the Act, the estate must be reported within 14 days of death. The executor (or any person with knowledge of the death) lodges the J294 death notice and supporting documents with the Master in whose jurisdiction the deceased was ordinarily resident.

Late reporting attracts no fine for the executor personally, but the estate cannot be wound up until reported.

Duty 3 — Lodge security if required

Under section 23, the executor must lodge security unless the will exempts them. Security takes the form of an executor’s bond from an insurer. The exemption is automatic only for:

  • The surviving spouse
  • A parent or child of the deceased
  • Where the will explicitly exempts the executor

For all others, a bond costing 1–2% of estate value is required.

Duty 4 — Accept Letters of Executorship

When the Master issues Letters, collect them and confirm acceptance. From this point you are the legal representative of the estate.

Phase 2: Securing the estate

Duty 5 — Take control of the assets

Section 26 of the Act requires the executor to take immediate control of all estate property. This means:

  • Securing physical property (locks, insurance, weekly inspection)
  • Notifying banks and freezing accounts
  • Notifying investment houses and insurers
  • Taking custody of valuables (jewellery, documents, firearms)

The executor is personally liable for losses caused by failure to secure.

Duty 6 — Open the Estate Late account

Under section 28, the executor must open a dedicated Estate Late bank account and hold all estate moneys in it. Commingling with personal funds is a breach of fiduciary duty.

Duty 7 — Compile an inventory

A formal inventory of all estate assets and liabilities at date of death must be prepared. This forms part of the J243 lodged with the Master.

Duty 8 — Notify SARS

The executor must notify SARS of the death and register the deceased estate as a separate taxable entity. The deceased’s final personal income tax return must be filed, and any estate income earned during administration is taxed separately.

Phase 3: Handling creditors

Duty 9 — Advertise for creditors

Section 35 requires the executor to advertise the estate in:

  • The Government Gazette
  • A local newspaper circulating in the area where the deceased lived

The notice gives creditors 30 days to lodge claims against the estate. Failure to advertise is a breach — and means the executor cannot validly distribute the estate.

Duty 10 — Verify creditor claims

Each claim lodged must be assessed. The executor decides whether to:

  • Accept and pay the claim
  • Reject it (in which case the creditor may apply to court)
  • Defer it pending more information

The executor must keep records of every claim and the decision taken.

Duty 11 — Pay valid claims in order

There is a statutory order of payment under the Insolvency Act:

  1. Funeral expenses (a reasonable amount)
  2. Master’s fees
  3. Income tax up to date of death
  4. Cost of administration
  5. Secured creditors (in order of priority)
  6. Preferent creditors (employees, etc.)
  7. Concurrent creditors (general)
  8. Distribution to heirs

The executor must pay in this order. Paying an heir before a creditor is a breach with personal liability for the unpaid creditor.

Duty 12 — Handle insolvent estates

If liabilities exceed assets, the executor cannot continue under normal Letters of Executorship. The estate must be surrendered as insolvent under the Insolvency Act. Continuing to administer an insolvent estate as if solvent creates personal liability.

Phase 4: Realising and accounting

Duty 13 — Realise assets

The executor sells what needs to be sold to pay creditors and distribute. This means:

  • Selling vehicles, furniture, investments not bequeathed to specific heirs
  • Selling property only where the will requires sale or where necessary to settle debts
  • Obtaining best market price (the executor is accountable for under-valuation)

Duty 14 — Pay outstanding tax

The deceased’s final tax return must be filed for the period from start of tax year to date of death. Estate income earned after death is taxed under the estate’s own tax number. SARS clearance must be obtained before distribution.

Duty 15 — Draft the Liquidation and Distribution account

Under section 35, within 6 months of Letters being issued (extendable on request), the executor must draft a Liquidation and Distribution account showing:

  • All assets (the liquidation side)
  • All liabilities and expenses
  • The residue available for distribution
  • How the residue is to be distributed (the distribution side)

The L&D account is technical. Most lay executors hire a fiduciary professional or attorney to draft it. Errors create rejection by the Master and personal liability for the executor.

Duty 16 — Lodge the L&D account

The L&D account is lodged with the Master and advertised to lie open for inspection for 21 days. Heirs and creditors may object during this period.

Duty 17 — Respond to objections

If anyone objects, the executor must respond. Some objections are procedural and easily fixed; others require court determination.

Phase 5: Distribution and closure

Duty 18 — Obtain Master’s approval

When the inspection period closes without objection (or after objections are resolved), the Master approves the L&D account. This is the executor’s authority to distribute.

Duty 19 — Distribute to heirs

Distribution proceeds as per the L&D account. Cash to heirs from the Estate Late account. Specific assets transferred per the will. Property transferred via the conveyancer.

Duty 20 — Pay minor heirs’ share into the Guardian’s Fund

Heirs under 18 cannot receive their inheritance directly. The executor must pay their share into the Guardian’s Fund at the Master’s Office. The fund holds the money and earns interest until the heir turns 18.

Duty 21 — File the final account

After distribution, the executor files a final account with the Master confirming distribution. Once approved, the estate is closed.

Duty 22 — Keep records for 5 years

All estate records, statements and supporting documents must be kept for 5 years in case of SARS or Master audit. The executor remains responsible even after the estate is closed.

What the executor is paid

The executor’s tariff under regulation is:

  • 3.5% of gross estate value (excluding VAT)
  • Plus 6% of income earned by the estate during administration
  • Plus VAT if the executor is a VAT vendor

The fee is approved by the Master with the L&D account. Drawing the fee earlier is a breach.

If the executor is a family member, they often waive the fee. If a professional (attorney or fiduciary practitioner), the fee is taken.

Time commitment

An ordinary deceased estate takes the executor:

  • Phase 1–2 (appointment to Letters): 5–10 hours over 3 months
  • Phase 3 (creditors): 10–20 hours over 2 months
  • Phase 4 (realisation and L&D): 30–60 hours over 4–6 months
  • Phase 5 (distribution and closure): 5–10 hours over 1–2 months

Total: roughly 50–100 hours over 12–18 months for a straightforward estate. More for estates with property, businesses, or contested issues.

Personal liability — what you can be sued for

Executors are personally liable for:

  • Losses caused by negligence in securing or realising assets
  • Distributing before creditors are paid
  • Failing to pay SARS before distributing
  • Distributing the wrong amount to any heir (recoverable from executor personally)
  • Failing to lodge the L&D account within statutory time (the Master can remove the executor)
  • Commingling estate funds with personal funds

Most personal liability claims fail or settle, but they happen. Most professional executors carry professional indemnity insurance. Lay executors generally do not — another argument for outsourcing to a professional for larger estates.

When to delegate

Even when you are the appointed executor, you can outsource specific tasks:

  • Reporting pack drafting — fixed-fee, R4,500
  • Master’s Office lodgement — per attendance, R750
  • L&D account drafting — R7,500–R15,000
  • Property conveyancing — conveyancer fee + disbursements

You remain the executor in name and signature, but the professional does the technical work. This is the most common pattern for South African estates today.

Frequently asked questions

Can I be jointly nominated as executor?

Yes. Co-executors act jointly — both must sign every transaction. Disputes between co-executors are common; consider waiving in favour of one.

Can I appoint a substitute?

The will may name a substitute executor if the primary executor cannot act. Otherwise the Master appoints by family agreement.

What if I made a mistake during administration?

Self-correct quickly and document everything. Disclose to the Master in your next account. Most honest mistakes are forgiven; concealed mistakes are not.

Can I be sued years later?

Yes — there is no statute of limitations on most executor breach claims while assets exist. After distribution, the executor remains liable for 3 years for tax issues and 5 years for major breaches.

Can I refuse a complex estate after I’ve already accepted?

Once you have signed the J190, you must apply to the Master to be removed. The Master will only allow withdrawal on substantial grounds (illness, conflict of interest, family emergency).

How MasterAssistant can help

We support executors with fixed-fee, pay-per-action services. You stay in control; we handle the technical work:

  • Document review & checklist — R650 (free triage call first)
  • Reporting pack preparation — R4,500 full estate / R2,500 small estate
  • Pretoria Master’s Office lodgement — R750 per attendance
  • Defect-check before lodging — R450
  • Defect rework + re-lodgement — R1,500 per round
  • L&D account drafting — R7,500–R15,000 quoted
  • SARS deceased estate registration — R1,250
  • Estate Late bank account opening pack — R950

No retainer. No monthly fees. Pay only for the steps you delegate.

Need help with executor duties? Call 087 001 0733 or start online. Free 10-minute call to identify which steps to delegate.

Last updated: 17 May 2026. This article is for general information only and is not legal advice. Executor duties are governed by the Administration of Estates Act, 1965, the Insolvency Act, 1936, the Pension Funds Act, 1956, and supporting case law. For complex matters, consult an attorney.