ADDENDUM 3

 

The Leave and Earnings Statement

 

 

Military personnel receive their wages through the LESLeave and Earnings Statement (Leave and Earnings Statement).

 

 

 

There are numerous items that can appear in these three columns for different military personnel in different types of deployment and housing situations.  The following lists the most common of these items and how each are counted in the budget when determining eligibility.

 

Note:  

Military pay is received via direct deposit.  The name of the bank and account number are listed at the bottom right of the LESLeave and Earnings Statement.  

 

ENTITLEMENTS

ENTITLEMENT DEFINITIONS

COUNTS AS INCOME?

ADVANCE DEBT:  

Debt repayment from advance pay.

NO

ADVANCE PAY:

Pay that can be drawn interest free up to three months in advance.

NO

AMOUNT BROUGHT FORWARD FROM PREVIOUS MONTH (AMTFWD):

Amount of all unpaid pay or allowances brought forward from the previous month.

NO

AVIATION CAREER INCENTIVE PAY:

Special pay to officers who hold positions or are in training to get positions in aviation.

YES

BAH DIFFERENTIAL (BAH-DIF):

The difference between the full married BAH rate and full single BAH is paid to military personnel who do not have custody of their children and are paying court ordered child support.

YES

BASE PAY OR BASIC PAY:

A military person’s base pay before other entitlements are added.

YES

BASIC ALLOWANCE FOR HOUSING (BAH) or BASIC ALLOWANCE FOR QUARTERS (BAQ):

The military offers free or subsidized housing to all its personnel.  The amount of BAH is dependent upon the rank, location and whether they have dependants.

VARIES

SEE MS 605-2 (E)(2) & (3)

BASIC ALLOWANCE FOR SUBSISTENCE (BAS):

This is a military person’s food allowance.  Most (but not all) of the BAS is automatically deducted from the paychecks of members required to consume meals in the dining facilities.

YES

CAREER SEA PAY& REGULAR SEA PAY:

Special pay received by military personnel on sea duty.

YES

CAREER ENLISTED FLYER INCENTIVE PAY (CEFIP):

Special pay for Navy or Air Force who perform operational flying duties.

YES

CLOTHING ALLOWANCE (CMA):

Annual clothing allowance paid to military personnel for the repair/replacement of military clothing issued during basic training.

NO

COMBAT PAY (or incentive pay for hazardous duty, hostile fire pay, or imminent danger pay):

Payments to a military person assigned or deployed to a combat zone.

NO

COST OF LIVING ALLOWANCE (COLA):

Compensation paid to military personnel who are stationed in certain “high-cost” locations in the continental United States.

YES

DISLOCATION ALLOWANCE (DLA) due to permanent change of location (PCL):

Partial payment of relocation expenses (not otherwise reimbursed) paid to military personnel when relocating their household due to a permanent change of location(PCL).

NO

DIVING DUTY PAY:

Special pay for Armed Force military personnel assigned to diving duty.

YES

FAMILY SEPARATION ALLOWANCE (FSA):

Allowance to military personnel with dependents anytime they are away from their families (due to military orders) for 30 days or longer.

YES

FAMILY SUBSISTENCE SUPPLEMENTAL ALLOWANCE (FSSA):

Assistance to certain military personnel and their families so they will not have to rely on food stamps to make ends meet.

YES

FLIGHT PAY:

Allowances to military personnel who are on flying status.

YES

FOREIGN DUTY PAY (FDP):

Special pay received by military personnel on duty outside the 48 contiguous states and the District of Columbia.

YES

FOREIGN LANGUAGE PROFICIENCY PAY (FLPP):

Special pay to military personnel receiving basic pay and certified by the individual service secretary to be proficient in a foreign language.

YES

HARDSHIP DUTY PAY-INVOLUNTARY EXTENSION:

Extra pay for military personnel on designated involuntary extension.

VARIES,  SEE MS 605-2 E (b)(ii)

HARDSHIP DUTY PAY-LOCATION(HDP-L):

Compensation paid to military personnel assigned outside the continental United States in Quality of Life (QoL) Hardship locations.

VARIES,  SEE MS 605-2 E (b)(ii)

HARDSHIP DUTY PAY-MISSION (HDP-M):

Special pay to military personnel for performing designated hardship missions.

VARIES,  SEE MS 605-2 E (b)(ii)

JUMP PAY:

Special pay or allotment if required to jump from an airplane.

YES

LEAVE OR SEPARATE RATIONS:

Special pay to military personnel who live in housing that are not required to consume meals in the dining facilities.

YES

MOVING HOUSING ALLOWANCE(MIHA), MISCELLANEOUS, RENT, AND SECURITY:

  • MIHA-Up front – Reimbursement for household necessities.
  • MIHA Rent - Reimbursement for one time fees such as real estate agent or redecoration fees.
  • MIHA Security - Reimbursement for security improvements.

NO

NATIONAL GUARD PAY:

Basic pay for service personnel of the National Guard.

YES

PER DIEM:

Special pay to military personnel to help defer the costs of traveling on temporary orders.

NO, unless exceeds actual costs

REENLISTMENT BONUSES:

This payment could be received a lump sum or in installments.

YES,  if received in installments

NO, if received in as a non-recurring lump sum.

SAVE PAY:

This is pay received by an enlisted military person who accepts an appointment as an officer.

VARIES, SEE MSManual Section 605-2 E (b)(ii)

SPECIAL DUTY ASSIGNMENT PAY (SDAP):

Pay to military personnel in addition to basic pay for performing extremely difficult duties, or duties involving as unusual degree of responsibility.

YES

SPECIAL PAY FOR MEDICAL AND DENTAL OFFICERS:

Special pay for health professionals.

YES

SPECIAL PAY FOR WARFARE:

A bonus paid to an officer who remains in active duty in special warfare service for at least one year, up to $15,000 for each year of continuation.

YES,  if received in installments

NO, if received in as a non-recurring lump sum.

SUBMARINE DUTY INCENTIVE PAY:

Special pay to sailors under orders to a submarine.

YES

SUPPORT/COMMUNITY DEBT (CHILD SUPPORT):

This is normally child or spousal support owed outside the household and is not extra pay.

NO

WOUNDED WARRIOR PAY:

Pay to military personnel receiving medical treatment and rehabilitation until they have returned to active duty.

YES

 

 

DEDUCTIONS

DEDUCTION DEFINITIONS

ALLOWABLE DEDUCTION?

ARMED FORCES RETIREMENT HOME (AFRH):

A retirement community that offers residential living quarters, health care, social services, recreational and entertainment programs.

NO

DEBT:

This is repayment of a debt by a military person.

NO

FAMILY SGLI (FSGLI):

A low cost group life insurance for a military person’s spouse and children.

NO

REPAY ADVANCE:

This is a repayment of advance pay.

NO, not an allowable deduction.  This is repayment of a debt.

SERVICEMEMBER’S GROUP LIFE INSURANCE (SGLI):

A low cost group life insurance for military personnel.

NO

SUPPORT/COMM DEBT (CHILD SUPPORT):

This is a child or spousal support payment.

YES, if legal child support obligation is verified through CSSD or a court order

TSP(THRIFT SAVINGS PLAN):

This is a retirement savings account

NO

 

 

ALLOTMENTS

ALLOTMENT DEFINITIONS

IS IT AN ISSUE?

DISCRETIONARY ALLOTMENT:

This is a designated amount of money that is automatically distributed from a military person’s pay and may be stopped, started, or adjusted at will. These can include payments of premiums for commercial life insurance for the military person or the military person’s spouse or children.

Possible countable resource or deduction.

NON-DISCRETIONARY ALLOTMENT:

This is a designated amount of money that is automatically distributed from a military person’s pay that may or may not be voluntary and cannot be started or stopped at the member’s will.

Possible countable resource or deduction.

SAVINGS BONDS:

A bond issued by the U.S. Government and backed by its full faith and credit.

Possible countable resource.

TRI-CARE DENTAL (TDP):

A voluntary dental insurance program available to military personnel.

Possible countable resource.

U.S. DEBT:

A repayment of debt to the U.S. government.

NO

 

Note:

A list of discretionary or non-discretionary allotments can be found at http://www.military.com/benefits/military-pay/military-pay-allotments.

 

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2012-02 (03/12)