Leave and Earnings Statement
From Wikipedia, the free encyclopedia
A Leave and Earnings Statement is a document given on a monthly basis to members of the United States military and the civil service which documents their pay and leave status on a monthly basis. For civil service employees, it is received with their paychecks, usually biweekly. It is usually referred to as an LES.
Contents |
[edit] 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.
[edit] Sections
There are multiple sections to an LES.
[edit] 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 and Basic Allowance for Subsistence. Other kinds of pay including incentive pay, bonus pay, or hazardous duty pay may be included.
Per diem and TDY money are usually not included in the LES.
[edit] Deductions
The second section describes the money that has been deducted. Common deductions include:
- Federal and state taxes
- Social Security
- Servicemembers' Group Life Insurance (SGLI) (if the member is a participant)
- Montgomery GI Bill deduction for the first year (if the member is a participant)
- The service retirement center
- Thrift Savings Plan (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.
[edit] Allotments
Common allotments include:
- Bank account
- Savings
- Checking
- Loan payment (car, etc)
- TRICARE premiums
- Combined Federal Campaign (CFC) contributions
- Service relief societies (ie: Navy-Marine Corps Relief Society, Air Force Aid Society, etc)
[edit] End of Month Pay
After all the pay is added, all deductions & allotments are subtracted, and any loose ends from previous months are accounted for, what is left is the end of month pay, which is indicated on the far right.
[edit] Leave
The leave is tabulated below the financial portion of the LES. Military members accumulate leave at the rate of 2.5 days per month. It first shows the amount leave the member had at the end of the previous fiscal year. Then it shows the amount that has been accumulated in the current fiscal year. Then it shows the amount which has been used in the current fiscal year, and the amount currently available for use. Any use or lose leave is also displayed, as well as the amount of leave which the member is expected to accumulate by their date of separation.
[edit] TSP
TSP information is listed near the bottom, along with the YTD (calendar year) total tax withholdings.
