A Leave and Earnings Statement, generally referred to as an LES, is a document given on a monthly basis to members of the

United States military The United States Armed Forces are the Military, military forces of the United States. U.S. United States Code, federal law names six armed forces: the United States Army, Army, United States Marine Corps, Marine Corps, United States Navy, Na ...

which documents their pay and leave status on a monthly basis. Employees in the

civil service The civil service is a collective term for a sector of government composed mainly of career civil service personnel hired rather than elected, whose institutional tenure typically survives transitions of political leadership. A civil service offic ...

receive a similar document each pay period, called a Civilian Leave and Earnings Statement, a link to which the Defense Finance and Accounting Service emails two days prior to the scheduled pay day.

Delivery

While paper LES documents were originally mailed or handed out in person, it is now almost always retrieved by the member from an online system called MyPay from the

Defense Finance and Accounting Service The Defense Finance and Accounting Service (DFAS) is an agency of the United States Department of Defense (DOD), headquartered in Indianapolis, Indiana. The DFAS was established in 1991 under the authority, direction, and control of the Under S ...

. For

United States Coast Guard The United States Coast Guard (USCG) is the maritime security, search and rescue, and Admiralty law, law enforcement military branch, service branch of the armed forces of the United States. It is one of the country's eight Uniformed services ...

personnel LES can be retrieved by the member from an online system called Direct Access that is controlled by U.S. Coast Guard Personnel Services Command.

Sections

There are multiple sections to an LES. LES Sections

Pay

The first section lists the monetary entitlements that month. For all members it consists of Basic Pay, and for many members it also includes

Basic Allowance for Housing Basic allowance for housing (BAH) is a United States military entitlement given to many military members. It was previously called Basic allowance for quarters (BAQ) and is administered by the Defense Travel Management Office (DTMO). How it works ...

and Basic Allowance for Subsistence. Other kinds of pay including

Cost of Living Allowance The cost of living is the cost of maintaining a certain standard of living for an individual or a household. Changes in the cost of living over time can be measured in a cost-of-living index. Cost of living calculations are also used to compare t ...

Overseas Housing Allowance An overseas housing allowance (OHA) is a United States military entitlement given to military servicemen and women living overseas. It is administered by Defense Travel Management Office (DTMO) and is the overseas equivalent of the Basic Allowance f ...

, incentive pay, bonus pay, or hazardous duty pay may be included. Per diem and TDY money are usually not included in the LES.

Deductions

The second section describes the money that has been deducted. Common deductions include: * Federal and state taxes *

Social Security Welfare spending is a type of government support intended to ensure that members of a society can meet basic human needs such as food and shelter. Social security may either be synonymous with welfare, or refer specifically to social insurance ...

Servicemembers' Group Life Insurance Servicemembers' Group Life Insurance (SGLI) is a life insurance program available to all active duty and reserve members of the uniformed services of the United States. Supervised by the United States Department of Veterans Affairs, the program ...

(SGLI) (if the member is a participant) *

Montgomery GI Bill The G.I. Bill, formally the Servicemen's Readjustment Act of 1944, was a law that provided a range of benefits for some of the returning World War II veterans (commonly referred to as G.I.s). The original G.I. Bill expired in 1956, but the ter ...

deduction for the first year (if the member is a participant) *The service retirement center *

Thrift Savings Plan The Thrift Savings Plan (TSP) is a defined contribution plan for United States civil service employees and retirees as well as for members of the uniformed services. As of December 31, 2023, TSP has approximately 7million participants (of which ...

(TSP) (if the member is a participant) *Mid month pay **Most members receive their money two times per month, on the 15th of the month (known as mid month pay) and on the 1st of the following month (known as end of month pay). The mid month pay is also listed in the deductions section.

Allotments

Common allotments include: *Bank account **Savings **Checking **Loan payment (car, etc.) *

TRICARE Tricare (styled TRICARE) is a health care program of the United States Department of Defense The United States Department of Defense (DoD, USDOD, or DOD) is an United States federal executive departments, executive department of the fede ...

premiums *

Combined Federal Campaign The Combined Federal Campaign (CFC) is the workplace giving program of the federal government of the United States. The program is authorized by executive order 12353 (as amended) of March 23, 1982, and is overseen by the United States Office of ...

(CFC) contributions *Service relief societies (i.e.:

Navy-Marine Corps Relief Society The Navy-Marine Corps Relief Society (NMCRS) is an American non-profit organization that was founded in 1904. The society was created "to provide, in partnership with the United States Navy, Navy and United States Marine Corps, Marine Corps, ...

Air Force Aid Society Air Force Aid Society (AFAS) is a non-profit, charitable organization an official charity of the United States Air Force. The organization is headquartered in Arlington, Virginia. Mission The three-pronged charter supports the Air Force mission ...

, etc.)

End of Month Pay

After all the pay is added, all deductions & allotments are subtracted, and loose ends from previous months are accounted for, what is left is the end of month pay, which is indicated on the far right.

Leave

Military members accumulate 2.5 days of leave per month or 30 days per year. The maximum amount of leave that can accrue is 60 days (this can be more if a member was deployed within the year). The fiscal year ends on September 30, unless Congress decides to change it temporarily. * BF Bal - Brought forward leave balance. This is the unused leave rolled over from the last fiscal year. * Ernd - The cumulative amount of leave earned in the current fiscal year, or current term of service if the service member re-enlisted or extended since the start of the fiscal year. * Used - The cumulative amount of leave used during the current fiscal year, or term of enlistment. * Cr Bal - The current leave balance as of the end of the period covered by the LES. It is calculated by BF BAL + ERNED - USED. * ETS Bal - The projected leave available through the current Expiration Term of Service. This helps make appropriate plans if the member does not plan to re-enlist. * LV Lost - The amount of leave that has been lost, usually because of having too high a balance at the end of the fiscal year. * LV Paid - The number of days of leave for which you have been paid to date. * Use/Lose - The projected number of days of leave that will be lost if not taken on in the current fiscal year on a monthly basis. The number of days of leave in this block will decrease with any leave usage.

TSP

TSP information is listed near the bottom, along with the YTD (calendar year) total tax withholdings.

References

{{DEFAULTSORT:Leave And Earnings Statement United States military pay and benefits Earnings Statement Statements