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LES for Active Duty – Understanding Your Leave and Earnings Statement

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A servicemember’s Leave and Earnings Statement (LES) is the military’s version of a pay stub. However, unlike most pay stubs received in the civilian workforce, a LES is much more detailed, which explains why it contains 78 fields (boxes).

If you need assistance understanding your LES the following explanations are supplied courtesy of Defense Finance and Accounting Services (DFAS).

Fields 1 - 9 contain the identification portion of the LES.

1. NAME: The member’s name in last, first, middle initial format.

2. SOC. SEC. NO: The member’s Social Security Number.

3. GRADE: The member’s current pay grade.

4. PAY DATE: The date the member entered active duty for pay purposes in YYMMDD format. This is synonymous with 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 Expiration of Active Obligated Service (EAOS).

7. BRANCH: The branch of service, i.e., Navy, Army, Air Force.

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 contain 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 deductions 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 type 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, minus 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 changed 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 not 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 contain 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 current 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 member’s 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 33-78 listed on P.2

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