Understanding Your Leave and Earnings Statement (LES)

Understanding Your Leave and Earnings Statement (LES)Understanding Your Leave and Earnings Statement (LES)A servicemembers Leave and EarningsStatement (LES) is the militarys version of a pay stub. However, unlike the pay stubs you may receive at a civilian job, an LES is much more detailed (a point proven by its 78 boxes). If you need assistance understanding your LES the following explanations are supplied courtesy of Defense Finance and Accounting Services (DFAS). Fields 1 - 9 This section contains the identification portion of the LES 1. NAME The members name in last, first, middle initial format. 2. SOC. SEC. NO The members Social Security Number. 3. GRADE The members current pay grade. 4. PAY DATE The date the member entered active duty for pay purposes, in YYMMDD format. This is the same as the Pay Entry Base Date (PEBD). 5. YRS SVC In two digits, the actual years of creditable service. 6. ETS The Expiration Term of Service in YYMMDD format. This is synonymous with the Expi ration of Active Obligated Service (EAOS). 7. BRANCH The branch of service, i.e., Navy, Army, Air Force, Marine Corps, etc. 8. ADSN/DSSN The Disbursing Station Symbol Number used to identify each disbursing/finance office. 9. PERIOD COVERED This is the period covered by the individual LES. Normally it will be for one calendar month. If this is a separation LES, the separation date will appear in this field. Fields 10 through 24 This section contains the entitlements, deductions, allotments, their respective totals, a mathematical summary portion, date initially entered military service, and retirement plan 10. ENTITLEMENTS In columnar style the names of the entitlements and allowances being paid. Space is allocated for fifteen entitlements and/or allowances. If more than fifteen are present the overflow will be printed in the remarks block. Any retroactive entitlements and/or allowances will be added to like entitlements and/or allowances. 11. DEDUCTIONS The description of the d eductions are listed in columnar style. This includes items such as taxes, SGLI, Mid-month pay and dependent dental plan. Space is allocated for fifteen deductions. If more than fifteen are present the overflow will be printed in the remarks block. Any retroactive deductions will be added to like deductions. 12. ALLOTMENTS In columnar style the schrift of the actual allotments being deducted. This includes discretionary and non-discretionary allotments for savings and/or checking accounts, insurance, bonds, etc. Space is allocated for fifteen allotments. If a member has more than one of the same type of allotment, the only differentiation may be that of the dollar amount. 13. AMT FWD The amount of all unpaid pay and allowances due from the prior LES. 14. TOT ENT The figure from Field 20 that is the total of all entitlements and/or allowances listed. 15. - TOT DED The figure from Field 21 that is the total of all deductions. 16. - TOT ALMT The figure from Field 22 that is the total of all allotments. 17. NET AMT The dollar value of all unpaid pay and allowances, plus total entitlements and/or allowances, negativ deductions and allotments due on the current LES. 18. - CR FWD The dollar value of all unpaid pay and allowances due to reflect on the next LES as the AMT FWD. 19. EOM PAY The actual amount of the payment to be paid to the member on End-of-Month payday. 20 - 22 TOTAL The total amounts for the entitlements and/or allowances, deductions, and allotments respectively. 23. DIEMS Date initially entered military service This date is used SOLELY to indicate which retirement plan a member is under. For those members with a DIEMS date prior to September 8, 1980, they are under the FINAL PAY retirement plan. For those members with a DIEMS date of September 8, 1980, through July 31, 1986, they are under the HIGH-3 retirement plan. For those members with a DIEMS date of August 1, 1986, or later, they were initially under the REDUX retirement plan. This was chang ed by law in October 2000, when they were placed under the HIGH-3 plan, with the OPTION to return to the REDUX plan. In consideration of making this election, they become entitled to a $30,000 Career Service Bonus. The data in this block comes from PERSCOM. DFAS is bedrngnis responsible for the accuracy of this data. If a member feels that the DIEMS date shown in this block is erroneous, they must see their local servicing Personnel Office for corrective action. 24. RET PLAN Type of retirement plan, i.e. Final Pay, High 3, REDUX or CHOICE (CHOICE reflects members who have less than 15 years service and have not elected to go with REDUX or stay with their current retirement plan). Fields 25 through 32 This section contains leave information 25. BF BAL The brought forward leave balance. Balance may be at the beginning of the fiscal year, or when active duty began, or the day after the member was paid Lump Sum Leave (LSL). 26. ERND The cumulative amount of leave earned in the curr ent fiscal year or current term of enlistment if the member reenlisted/extended since the beginning of the fiscal year. Normally increases by 2.5 days each month. 27. USED The cumulative amount of leave used in the current fiscal year or current term of enlistment if member reenlisted/extended since the beginning of the fiscal year. 28. CR BAL The current leave balance as of the end of the period covered by the LES. 29. ETS BAL The projected leave balance to the members Expiration Term of Service (ETS). 30. LV LOST The number of days of leave that has been lost. 31. LV PAID The number of days of leave paid to date. 32. USE/LOSE The projected number of days of leave that will be lost if not taken in the current fiscal year on a monthly basis. The number of days of leave in this block will decrease with any leave usage. Fields 33 through 38 This section contains Federal Tax withholding information 33. WAGE PERIODThe amount of money earned this LES period that is subject to Federal Income Tax Withholding (FITW). 34. WAGE YTDThe money earned year-to-date that is subject to FITW. 35. M/SThe marital status used to compute the FITW. 36. EXThe number of exemptions used to compute the FITW. 37. ADDL TAXThe member-specifiedadditionaldollar amount to be withheld in addition to the amount computed by the Marital Status and Exemptions. 38. TAX YTDThe cumulative total of FITW withheld throughout the calendar year. Fields 39 through 43 This section contains Federal Insurance Contributions Act (FICA) information 39. WAGE PERIODThe amount of money earned this LES period that is subject to FICA. 40. SOC WAGE YTDThe wages earned year-to-date that are subject to FICA. 41. SOC TAX YTDCumulative total of FICA withheld throughout the calendar year. 42. MED WAGE YTDThe wages earned year-to-date that are subject to Medicare. 43. MED TAX YTDCumulative total of Medicare taxes paid year-to-date. Fields 44 through 49 contain State Tax information 44. STThe two digit postal abb reviation for the state the member elected. 45. WAGE PERIODThe amount of money earned this LES period that is subject to State Income Tax Withholding (SITW). 46. WAGE YTDThe money earned year-to-date that is subject to SITW. 47. M/SThe marital status used to compute the SITW. 48. EXThe number of exemptions used to compute the SITW. 49. TAX YTDThe cumulative total of SITW withheld throughout the calendar year. Fields 50 through 62 This section contains additional Pay Data 50. BAQ TYPEThe type of Basic Allowance for Quarters being paid. 51. BAQ DEPNA code that indicates the type of dependent. A - SpouseC - ChildD - ParentG - GrandfatheredI - Member married to member/own rightK - Ward of the courtL - Parents in LawR - Own rightS - Student (age 21-22)T - Handicapped child over age 21W - Member married to member, child under 21 52. VHA ZIPThe zip code used in the computation of Variable Housing Allowance (VHA) if entitlement exists. 53. RENT AMTThe amount of rent paid for housing if applicable. 54. SHAREThe number of people with which the member shares housing costs. 55. STATThe VHA status i.e., accompanied or unaccompanied. 56. JFTRTheJoint Federal Travel Regulation(JFTR) code based on the location of the member for Cost of Living Allowance (COLA) purposes. 57.DEPNSThe number of dependents the member has for VHA purposes. 58. 2D JFTRThe JFTR code based on the location of the members dependents for COLA purposes. 59. BAS TYPEAn alpha code that indicates the type of Basic Allowance for Subsistence (BAS) the member is receiving, if applicable. This field will be leer for officers. B - Separate RationsC - TDY/PCS/Proceed TimeH - Rations-in-kind not availableK - Rations under emergency conditions 60. CHARITY YTDThe cumulative amount of charitable contributions for the calendar year. 61. TPCThis field is not used by the active component of any branch of service. 62. PACIDNThe activity Unit Identification Code (UIC). This field is currently used by Army only. Fiel ds 63 through 75 This section contains Thrift Savings Plan (TSP) information/data 63. BASE PAY RATEThe percentage of base pay elected for TSP contributions. 64. BASE PAY CURRENTReserved for future use. 65. SPECIAL PAY RATEThe percentage of Specialty Pay elected for TSP contribution. 66. SPECIAL PAY CURRENTReserved for future use. 67. INCENTIVE PAY RATEPercentage of Incentive Pay elected for TSP contribution. 68. INCENTIVE PAY CURRENTReserved for future use. 69. BONUS PAY RATEThe percentage of Bonus Pay elected towards TSP contribution. 70. BONUS PAY CURRENTReserved for future use. 71.Reserved for future use. 72. TSP YTD DEDUCTION (TSP YEAR TO DATE DEDUCTION)Dollar amount of TSP contributions deducted for the year. 73. DEFERREDTotal dollar amount of TSP contributions that are deferred for tax purposes. 74. EXEMPTDollar amount of TSP contributions that are reported as tax exempt to the Internal Revenue Service (IRS). 75.Reserved for future use 76. REMARKSThis area is used to provide you with general notices from varying levels of command, as well as the literal explanation of starts, stops, and changes to pay items in the entries within the ENTITLEMENTS, DEDUCTIONS, and ALLOTMENTS fields. 77. YTD ENTITLEThe cumulative total of all entitlements for the calendar year. 78. YTD DEDUCTThe cumulative total of all deductions for the calendar year. If you mucksmuschenstill have questions about your LES or do not understand a specific field or numerical figure, please contact your disbursing/finance office for further explanations. Updated byArmin Brott, April 2016