Reading your LES SSgt Sabrina Spriggs 305 th

Reading your LES SSgt Sabrina Spriggs 305 th Comptroller Squadron Mc. Guire AFB

WHY IS IT IMPORTANT? It is your money. Not understanding your statement could cost you money. n Become familiar with all entries on your LES. If you see something you are not sure of, ask your supervisor. n Knowing how to read and understand your LES benefits you! Remember, no one but you reads your LES. n

DEFENSE FINANCE AND ACCOUNTING SERVICE MILITARY LEAVE AND EARNINGS STATEMENT NAME 1 SSN 2 GRADE 3 DOE, JOHN 123 -45 -7890 E 4 PAY DATE 4 011024 YRS SVC 5 ETS 6 BR. SVC 7 ADSN 8 4 061023 AF 4069 Items 1 – 6 are updated by the personnel system. n n n n n Block 1 Block 2 Block 3 Block 4 Block 5 Block 6 Block 7 Block 8 Block 9 YOUR NAME YOUR SOCIAL SECURITY NUMBER YOUR PAY GRADE PAY DATE YEARS OF SERVICE EXPIRED TERM OF SERVICE BRANCH OF SERVICE STATION OF ASSIGNMENT IDENTIFICATION CODE PERIOD COVERED BY STATEMENT PERIOD COVERED 9 1 -30 April 2004

ENTITLEMENTS TYPE A B C D E F G H I J K L M N O BASE PAY BAS BAH DEDUCTIONS AMOUNT 2394. 30 230. 33 755. 13 TYPE FEDERAL TAXES FICA-SOC SECURITY FICA-MEDICARE SGLI FOR 200, 000 AFRH DENTAL MEAL DEDUCTIONS MID-MONTH-PAY ALLOTMENTS AMOUNT 278. 45 148. 45 34. 72 17. 00. 50 7. 64 213. 00 1238. 05 TYPE COMB FED CAMPAIGN DISCRETIONARY ALT AFAF ALLOT This is the most important part of the LES. It give you a breakdown of your monthly entitlements and deductions. SUMMARY AMOUNT 10. 00 194. 00 3. 00 + AMT FWD . 00 + TOT ENT 3, 379. 76 - TOT DED 1, 930. 17 - TOT ALT 207. 00 = NET AMT 1, 235. 95 - CR FWD . 00 = EOM PAY 1, 235. 95 TOTAL 3379. 76 1930. 17 207. 00

ENTITLEMENTS $$$ Do you know yours? $$$ ENTITLEMENTS (+) BASE PAY BAS BAH Block 10 2394. 30 230. 33 755. 13 • Entitlements increase your pay. • Types: (Basic Pay and BAS apply to everyone) • Base Pay: Based on your rank/time in service • BAS: Entitlement that covers meals that the government does not provide. • Clothing Allowance (enlisted only): Covers cost of replacing uniforms (paid annually at the end of the month in which you entered active duty). • The following entitlements are conditional (certain conditions must be met). This list is not inclusive. • BAH: Based on rank and dependency status. No BAH if in family gov’t quarters. Partial BAH if in the dorms. TOTAL 3379. 76 Block 11 • Other entitlements such as Family Separation Allowance, Flight Pay, Hostile Fire Pay, Hardship Duty Pay, COLA, along with authorized bonuses (before taxes) will also appear in this column. Block 10 MEMBERS’ TOTAL ENTITLEMENTS IDENTIFIED BY TYPE Block 11 TOTAL ENTITLEMENTS BEFORE DEDUCTIONS

DEDUCTIONS What’s coming out of your pay? DEDUCTIONS ( -- ) Block 12 FEDERAL TAXES FICA-SOC SECURITY FICA-MEDICARE SGLI FOR 200, 000 AFRH DENTAL MEAL DEDUCTIONS MID-MONTH-PAY 278. 45 148. 45 34. 72 17. 00. 50 7. 64 213. 00 1236. 05 Total 1930. 17 Block 13 • The deductions column is considered the negative portion of your pay. Any amount in this column represents the amount of money deducted from you. • Any indebtedness you owe to the government will be shown here along with the type of indebtedness. • When debts are posted to your pay record, there will annotations in the ‘REMARKS’ section of the LES Block 12 DEDUCTIONS IDENTIFIED BY TYPE AND AMOUNT Block 13 TOTAL DEDUCTIONS

Meal Deductions n BAS is the unit commander’s program. Commanders determine whether personnel should receive full BAS or be Subsisted-in-Kind (SIK). n SIK (formerly meal card) personnel are normally those who reside in the dormitory and are required to utilize the dining facility for all meals. n These personnel will see a MEAL DEDUCTION entry under the deduction column of their LES. The current rate for meal deductions is $7. 10 per day and is based on the actual number of days in the month. ¨ ¨ n February 1 -29 March 1 -31 $7. 10 x 29 days = $205. 90 $7. 10 x 31 days = $213. 00 If you are on SIK, you will receive the full rate of BAS when you are on leave, TDY, or PCS (these are called status changes). The rationale for this is because you will not be able to utilize the dining facility at Mc. Guire. The net effect is an increase to your pay as no meal deduction occurs when you are in one of the statuses above.

ALLOTMENTS COMB FED CAMPAIGN DISCRETIONARY ALT AFAF ALLOT Block 14 10. 00 194. 00 3. 00 207. 00 Block 15 Allotments are a method by which you direct the payroll office (DFAS) to send money from your account to a financial institution, person, or company of your choice. Block 14 ALLOTMENTS IDENTIFIED BY TYPE AND AMOUNT Blocks 15 TOTAL ALLOTMENTS

QUICK SUMMARY + AMT FWD . 00 16 + TOT ENT 17 - TOT DED 18 - TOT ALT 19 = NET AMT 20 - CR FWD 21 = EOM PAY 22 Block 16 Block 17 Block 18 Block 19 Block 20 Block 21 Block 22 AMOUNT DUE YOU FROM PREVIOUS PAY TOTAL AMOUNT OF ENTITLEMENTS TOTAL AMOUNT OF DEDUCTIONS TOTAL AMOUNT OF ALLOTMENTS TOTAL DUE YOU THIS PAY PERIOD AMOUNT CARRIED FORWARD AMOUNT TO BE DEPOSITED IN YOUR ACCOUNT Carried forward: Will appear when there is a payment is pending release such as bonuses or leave sell back.

LEAVE LEA V E BF B A L 48 Bloc k 23 Block 23 s Block 24 Block 25 Block 26 Block 27 Block 28 Block 29 Block 30 ER N D 25. 0 US CR ETS LV LV USE/L E B B L P OS D A A O A E 12 L L S I 6. 0 61. 0 93. 5 T D 24 25. 0 30 26 FORWARD 27 DAYS BROUGHT FROM PREVIOUS FISCAL YEAR (FY). FY IS 28 29 FROM 1 OCT THRU 30 SEP DAYS EARNED IN CURRENT FY. YOU EARN 2. 5 DAYS/MONTH DAYS USED IN CURRENT FY CURRENT LEAVE BALANCE LEAVE THROUGH EXPIRED TERM OF SERVICE (NOT ALL OF IT HAS BEEN EARNED) LEAVE LOST FROM PRIOR FY NUMBER OF LEAVE DAYS SOLD (CAN SELL ONLY 60 DAYS IN A CAREER) NUMBER OF DAYS THAT MUST BE USED BEFORE THE END OF THE FY

FEDERAL TAX FED TAXES Blocks WAGE PERIOD WAGE YTD 2394. 30 10 31 32 M/S EX ADD’L TAX YTD M 0 . 00 1949. 15 33 34 35 36 ONLY ITEMS OF PAY ARE SUBJECT TO TAX. ALLOWANCES ARE NOT TAXED. Block 31 Block 32 Block 33 Block 34 Block 35 Block 36 AMOUNT OF TAXABLE WAGES FOR THE CURRENT MONTH TOTAL TAXABLE WAGES YEAR TO DATE MARITAL STATUS FOR FEDERAL TAX PURPOSES NUMBER OF EXEMPTIONS FOR FEDERAL TAX PURPOSES ADDITIONAL FEDERAL TAX WITHHOLDINGS TOTAL AMOUNT OF TAXES DEDUCTED YEAR TO DATE

STATE TAXES Blocks Block 37 Block 38 Block 39 Block 40 Block 41 Block 42 ST WAGE PERIOD WAGE YTD M/S EX TAX YTD TX . 00 M 01 . 00 37 38 39 40 41 42 STATE OF LEGAL RESIDENCY IDENTIFICATION CODE TAXABLE WAGES SUBJECT TO STATE TAX IN CURRENT MONTH TAXABLE WAGES SUBJECT TO STATE TAXES YEAR TO DATE MARITAL STATUS FOR STATE TAX WITHOLDINGS NUMBER OF EXEMPTIONS USED IN COMPUTING STATE TAX AMOUNT OF STATE TAX PAID YEAR TO DATE

FEDERAL INSURANCE CONTRIBUTION FICA TAXES WAGE PERIOD SOC WAGE YTD SOC TAX YTD MED WAGE YTD MED TAX YTD 2394. 30 16760. 10 1039. 13 16760. 10 243. 02 43 44 45 46 47 Blocks FICA (ALSO KNOWN AS SOCIAL SECURTY TAX) IS DIVIDED INTO TWO AREAS OF CONTRIBUTION. FIRST IS SOCIAL SECURITY (BLOCK 45) WHERE THE CONTRIBUTION IS 6. 2 PERCENT OF YOUR BASE PAY. THE SECOND IS MEDICARE (BLOCK 47), WHICH IS SET AT 1. 45 PERCENT OF YOUR BASE PAY. Block 43 Block 44 Block 45 Block 46 Block 47 AMOUNT OF TAXABLE WAGES FOR THE CURRENT MONTH TOTAL TAXABLE SOCIAL SECURITY WAGES YEAR TO DATE AMOUNT OF SOCIAL SECURITY TAXES PAID TOTAL TAXABLE WAGES FOR MEDICARE YEAR TO DATE AMOUNT OF MEDICARE TAXES PAID YEAR TO DATE AMOUNTS ARE FOR ILLUSTRATION ONLY

BAH/BAS/CHARITY BAH TYPE BAH DEPN BAH ZIP RENT AMT SHARE STAT BAS TYPE W/DEP SPOUSE 08641 0. 00 1 H REGULAR 91. 00 48 49 50 51 52 53 54 55 Block 48 Block 49 Block 50 Block 51 Block 52 Block 53 Block 54 Block 55 CHARITY YTD BAH RATE (WITH OR WITHOUT DEPENDENTS) DEPENDENT ID – FOR WHOM YOU ARE ENTITLED TO RECEIVE BAH ZIP CODE OF PERMANENT DUTY STATION (PDS). BAH BASED ON PDS NOT RESIDENCE AMOUNT OF RENT PAID EACH MONTH (NO LONGER APPLICABLE) NOT APPLICABLE – ALWAYS 1 HOMEOWNER – H; RENTING - R RATION TYPE - NORMALLY REGULAR UNLESS NO DINING FACILITY AVAILABLE, THEN RIKNA (RATIONS-IN-KIND NOT AVAILABLE) CHARITABLE CONTRIBUTIONS YEAR TO DATE

Remarks…Gotta Read Them!!! REMARKS: YTD ENTITLE 23909. 17 61 YTD DEDUCT 3407. 32 62 63 BANK SECURITY SERV FCU ACCT # 98765432 -10 BAH BASED ON W/DEP, ZIP 08641 64 65 Block 61 Block 62 Block 63 Block 64 Block 65 YEAR TO DATE GROSS ENTITLEMENTS (IF ALL TAXABLE) YEAR TO DATE TAXABLE DEDUCTIONS (IF ALL TAXABLE) ANY COMMENTS FROM DFAS-DE ON ENTITLEMENT CHANGES ALSO USED FOR AIR FORCE COMMENTS (RECRUITING, AAFES, ETC) IDENTIFICATION OF BANK FOR DIRECT DEPOSIT AND ACCOUNT NUMBER BAH INFO AND BASIS FOR THE ENTITLEMENT (DEPENDENT RATE/SINGLE RATE)

Conclusion n This is just some quick information to assist you in understanding your LES. Ask questions when you don’t understand. It’s your money, so know what’s going on with it.