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Your LES, decoded.

Every field on your Leave and Earnings Statement explained like a human wrote it.

Based on the standard DFAS LES format. Your specific LES may vary by branch, component, or pay system.

On your LES
NAMESMITH, JOHN A
SSNXXX-XX-1234
GRADEE04
PAY DATE20220315
YRS SVC04
ETS20260801
BRANCHUSA
DSSN8522
SEC 1Who you are, according to DFAS.

Identification

NAME

Your name as it appears in the personnel system. Should match your ID card.

Watch OutIf your name is misspelled, fix it immediately — it can delay pay actions, orders, and PCS moves.
SOC. SEC. NO.

Last four of your SSN. DFAS uses this as your primary identifier.

Watch OutYour full SSN was phased out of LES printouts, but guard even the last four.
GRADE

Your current pay grade (E-1 through E-9, W-1 through W-5, O-1 through O-10).

Pro TipAfter a promotion, this should update within one pay cycle. If it doesn't, your base pay is wrong.
Watch OutA wrong grade means wrong pay for everything — base pay, BAH, BAS, all of it.
PAY DATE

The date your current pay grade started counting. Determines time-in-grade pay raises.

Pro TipThis should match your promotion effective date. Longevity pay bumps are based on this.
YRS SVC

Total years of creditable military service for pay purposes.

Pro TipCheck this against your pay chart. Each 2-year increment means a raise you might be owed.
ETS

Expiration Term of Service. The date your current enlistment contract ends.

Pro TipStart your transition checklist 12 months before this date, minimum.
BRANCH

Your military branch of service.

DSSN

Disbursing Station Symbol Number. Identifies the finance office that processes your pay.

PERIOD COVERED

The pay period this LES covers — typically one calendar month.

On your LES
BASE PAY2,845.60
BAH1,872.00
BAS452.56
COLA0.00
FSA0.00
SPEC PAY0.00
SEC 2Everything the military owes you this month.

Entitlements

BASE PAY

Your primary military salary, determined by grade and years of service. Taxable.

Pro TipCross-reference with the current DFAS pay chart. This is the foundation of all your pay.
Watch OutIf this doesn't match the pay chart for your grade and YRS SVC, you're being underpaid or overpaid. Both are problems.
BAH

Basic Allowance for Housing. Tax-free money for off-post housing, based on your duty station ZIP, grade, and dependency status.

Pro TipBAH rates change every January. Your rate is "locked in" at the higher rate — it won't go down if rates decrease while you're still at the same duty station.
Watch OutIf you live in the barracks, you typically don't get BAH. If you're married and it's not showing, visit finance yesterday.
BAS

Basic Allowance for Subsistence. Tax-free money for food. Enlisted and officer rates differ.

Pro TipEnlisted BAS is higher than officer BAS. If you're eating at the DFAC on a meal card, BAS may be reduced.
COLA

Cost of Living Allowance. Extra tax-free pay if you're stationed somewhere expensive (usually OCONUS).

Pro TipCOLA rates fluctuate with exchange rates. OCONUS COLA can be significant — check DFAS COLA lookup tool.
FSA

Family Separation Allowance. $250/month when you're separated from dependents for 30+ days due to orders.

Pro TipThis should kick in automatically during deployments and unaccompanied tours. If it doesn't, bring your orders to finance.
SPECIAL PAY

Catch-all for incentive and special duty pays: hazardous duty, flight pay, dive pay, jump pay, foreign language proficiency, etc.

Pro TipSpecial pays have specific eligibility requirements. Document your qualifications — these sometimes "fall off" during PCS.
Watch OutIf a special pay disappears without explanation, check if your certification or orders expired.
INCENTIVE PAY

Enlistment/reenlistment bonuses, critical skills pay, or assignment incentive pay paid in installments.

HDP / IDP / HFP

Hardship Duty Pay, Imminent Danger Pay, and Hostile Fire Pay. Tax-free pays for deployed or hazardous locations.

Pro TipThese are tax-exempt. If you're in a combat zone, your entire paycheck may be tax-free (CZTE).
On your LES
FITW252.30
SITW98.46
FICA217.67
SGLI25.00
TSGLI1.00
TSP284.56
MID-MONTH1,000.50
SEC 3Everything taken out before you see a dime.

Deductions

FITW

Federal Income Tax Withholding. The amount withheld for federal taxes based on your W-4 elections.

Pro TipYou can adjust your W-4 in myPay anytime. If you're getting a huge refund or owing a lot, your withholding is wrong.
SITW

State Income Tax Withholding. Based on your state of legal residence (SLR), not where you're stationed.

Pro TipSome states (TX, FL, NV, WA, etc.) have no income tax. You can change your SLR to save money — but research the rules first.
Watch OutIf you see state tax and you're in a tax-free state, someone entered your SLR wrong. Fix it in myPay.
FICA (SOC SEC / MEDICARE)

Social Security (6.2%) and Medicare (1.45%) taxes. Everyone pays these — no exemptions.

Pro TipThese are capped annually (Social Security). Once you hit the cap, the deduction stops for the rest of the year.
SGLI

Servicemembers' Group Life Insurance. Up to $500,000 coverage, deducted automatically unless you decline or reduce.

Pro TipMaximum coverage ($500k) costs about $25/month. It's one of the cheapest life insurance policies you'll ever have.
Watch OutIf your SGLI amount changed and you didn't change it, someone else may have. Verify your coverage in SGLI Online.
TSGLI

Traumatic Injury Protection. Automatic $1/month rider on SGLI. Pays lump sum for qualifying injuries.

TSP

Thrift Savings Plan contribution. Your military retirement savings — like a 401(k) but with lower fees.

Pro TipUnder BRS, the DoD matches up to 5%. If you're not contributing at least 5%, you're leaving free money on the table.
Watch OutRoth TSP contributions are post-tax but grow tax-free. Traditional TSP is pre-tax. Know which you're in.
AFVEC / AFRH

Armed Forces Vacation Club / Armed Forces Retirement Home. Small mandatory deductions ($0.50/month for AFRH).

MID-MONTH PAY

Your mid-month paycheck (around the 15th). This is an advance on your end-of-month pay, not extra money.

Watch OutThe mid-month pay shows as a deduction because it was already paid to you. Your end-of-month check is the remainder.
On your LES
DISC ALLOT200.00
SDP0.00
SEC 4Money you told DFAS to send somewhere else.

Allotments

DISCRETIONARY

Voluntary allotments you set up — savings accounts, loan payments, insurance premiums, etc.

Pro TipYou can set up or cancel allotments in myPay. Changes usually take effect the following month.
Watch OutIf you see an allotment you don't recognize, someone may have set one up without your knowledge. Check myPay immediately.
SAVINGS DEPOSIT PROGRAM (SDP)

While deployed, you can deposit up to $10,000 and earn 10% annual interest. Managed via finance office.

Pro Tip10% guaranteed return — the best deal the government offers. Max it out if you can.
LOAN / DEBT REPAYMENT

If you owe the government money (overpayment, advance pay, etc.), they'll take it back here.

Watch OutGovernment debt collection can take your entire paycheck in some cases. If you see a large unexpected allotment, get to finance immediately.
On your LES
TOTAL ENT5,170.16
TOTAL DED1,879.49
TOTAL ALLOT200.00
NET PAY3,090.67
SEC 5The math that determines what hits your bank account.

Summary

TOTAL ENTITLEMENTS

The sum of everything in Section 2. This is your gross pay before anything is taken out.

TOTAL DEDUCTIONS

The sum of everything in Section 3. Taxes, insurance, TSP — mandatory and voluntary.

TOTAL ALLOTMENTS

The sum of everything in Section 4. Money you directed to go somewhere other than your bank.

NET PAY

Total Entitlements minus Total Deductions minus Total Allotments. This is what you actually receive.

Pro TipNet Pay = Entitlements − Deductions − Allotments. If the math doesn't add up, something is wrong. Do the arithmetic yourself.
Watch OutIf your net pay suddenly drops and nothing changed on your end, dig into each section to find what moved.
On your LES
BF BAL18.0
ERND7.5
USED1.0
CR BAL24.5
ETS BAL42.0
LV LOST0.0
USE/LOSE0.0
SEC 6How much time off you've earned, used, and might lose.

Leave

BF BAL

Brought Forward Balance. Leave days carried over from the previous fiscal year (max 60 days, or 90 with special leave accrual).

Pro TipThe fiscal year starts October 1. Any leave over 60 days on that date is "use or lose" unless you have SLA approval.
ERND

Leave earned this fiscal year. You earn 2.5 days per month (30 days/year).

USED

Leave days taken this fiscal year. Includes regular leave, PTDY, and emergency leave.

CR BAL

Current Balance. Your available leave right now: BF BAL + ERND − USED.

Pro TipThis is the number that matters for planning. Know it, track it, don't let it go to waste.
ETS BAL

Projected leave balance at your ETS date. How many days you could sell back or take as terminal leave.

Pro TipYou can sell back up to 60 days total in your career. Terminal leave lets you "start your next job" while still on active duty.
LV LOST

Leave days forfeited. Days above 60 that weren't used before the fiscal year end.

Watch OutThis is real money lost. Each leave day is worth 1/30th of your base pay + BAH + BAS.
USE/LOSE

Days you'll lose at the end of the fiscal year if you don't use them. Starts showing around June.

Watch OutIf this shows a number above zero, you need to take leave or lose those days — no exceptions (unless SLA applies).
On your LES
WAGES YTD2,845.60
FITW YTD252.30
FICA W YTD2,845.60
FICA T YTD217.67
ST WAGES2,845.60
SITW YTD98.46
SEC 7Year-to-date tax numbers. Cross-reference with your W-2.

Federal Tax Data

WAGES YTD

Total taxable wages earned this calendar year. Excludes tax-free allowances (BAH, BAS, combat zone pay).

Pro TipThis should match Box 1 on your W-2 at the end of the year. If it doesn't, get it corrected before you file taxes.
FITW YTD

Total federal income tax withheld so far this year.

FICA WAGES YTD

Total wages subject to Social Security and Medicare taxes. Usually matches or is close to Wages YTD.

FICA TAXES YTD

Total Social Security and Medicare taxes paid so far this year (combined 7.65% of FICA wages).

STATE WAGES YTD

Total wages subject to state income tax. Based on your State of Legal Residence.

SITW YTD

Total state income tax withheld so far this year.

Pro TipIf your SLR is a no-income-tax state, both state wages and SITW should be zero. If they're not, something is wrong.
On your LES
BAH TYPEFULL RATE
BAH DEPNYES
BAS TYPEENLISTED
CHARITY0.00
TPC5,170.16
SEC 8The fine print on how your allowances are calculated.

Pay Data

BAH TYPE

Which BAH rate table applies to you. RC/TRANSIENT is a reduced rate for barracks residents or transient status.

Pro TipIf you're supposed to be getting full-rate BAH and this says RC/TRANSIENT, your housing status is wrong in the system.
BAH DEPN

Whether you're receiving the "with dependents" or "without dependents" BAH rate. Significant difference.

Watch OutIf you got married and this still says "without," your marriage certificate hasn't been processed by finance. Fix it.
BAS TYPE

Your subsistence allowance type. Enlisted vs. officer rates. Some meal deduction status may show here.

CHARITY YTD

Total Combined Federal Campaign (CFC) charitable donations this year.

TPC

Total Pay and Allowances, Current month. Everything before deductions.

PACIDN

Pay account identification number. Internal DFAS tracking number.

On your LES
RMK 1TSP ROTH 10%
RMK 2REENL BONUS $5,000
RMK 32 OF 4 PMTS RECEIVED
SEC 9The stuff DFAS wants you to read but buries at the bottom.

Remarks

TSP CHANGES

Notes about Thrift Savings Plan contribution changes, Roth elections, or catch-up contributions.

Pro TipAny TSP change you make in myPay will show here the following month. Verify it actually took effect.
ACTION CODES

Cryptic alphanumeric codes indicating pay actions processed that month (promotions, PCS, allowance changes).

Pro TipIf you see an action code you don't recognize, ask finance to decode it. Each code corresponds to a specific pay transaction.
ADJUSTMENT NOTES

Explanations for retroactive pay adjustments — back pay owed to you or money recouped from overpayments.

Watch OutRead these carefully. An adjustment can mean you owe money back, and DFAS will collect it whether you noticed the remark or not.
BAH / BAS NOTES

Changes to your housing or subsistence status, ZIP code updates, dependency changes.

BONUS NOTES

Installment payment info for enlistment or reenlistment bonuses. Shows remaining payments and schedule.

Red Flags

Things that should make you visit finance immediately

!
Wrong grade listed

If your grade doesn't reflect a recent promotion, your base pay and all allowances calculated from grade are wrong.

!
Missing BAH

If you have dependents or live off-post and BAH isn't showing, you're losing hundreds per month tax-free.

!
Double deductions

Same item appearing twice in deductions. Common after PCS or system migrations. You're paying double for something.

!
Negative leave balance

You've taken more leave than you've earned. You now owe the government money — each day deducted from final pay at separation.

!
Unknown allotments

An allotment you didn't set up could mean someone accessed your myPay. Change your password and report it immediately.

!
SGLI amount changed

If your life insurance coverage dropped and you didn't request it, your beneficiaries could be underinsured.

!
State tax in a tax-free state

If your State of Legal Residence has no income tax but you're seeing SITW deductions, your SLR is wrong in the system.

!
Base pay doesn't match the pay chart

Compare your grade + YRS SVC against the current DFAS pay chart. Even a $10 discrepancy means something is wrong.

Something Look Wrong?

What to do when your LES doesn't add up

  1. 1

    Log into myPay and pull up your current and previous LES side by side. Find exactly what changed.

  2. 2

    Screenshot everything. Before you talk to anyone, document the discrepancy with dates and amounts.

  3. 3

    Visit your installation finance office with your screenshots. Be specific: "My BAH dropped $200 between September and October and I didn't PCS or change dependency status."

  4. 4

    If finance can't resolve it, file a pay inquiry through your chain of command. Request a written response with a timeline.

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