Fields 39 through 43 contain Federal Insurance Contributions Act (FICA) information.
39. WAGE PERIOD: The amount of money earned this LES period that is subject to FICA.
40. SOC WAGE YTD: The wages earned year-to-date that are subject to FICA.
41. SOC TAX YTD: Cumulative total of FICA withheld throughout the calendar year.
42. MED WAGE YTD: The wages earned year-to-date that are subject to Medicare.
43. MED TAX YTD: Cumulative total of Medicare taxes paid year-to-date.
Fields 44 through 49 contain State Tax information.
44. ST: The two digit postal abbreviation for the state the member elected.
45. WAGE PERIOD: The amount of money earned this LES period that is subject to State Income Tax Withholding (SITW).
46. WAGE YTD: The money earned year-to-date that is subject to SITW.
47. M/S: The marital status used to compute the SITW.
48. EX: The number of exemptions used to compute the SITW.
49. TAX YTD: The cumulative total of SITW withheld throughout the calendar year.
Fields 50 through 62 contain additional Pay Data.
50. BAQ TYPE: The member's type of Basic Allowance for Quarters status.
- W/O DEP - Member without dependents.
- W DEP - Member with dependents.
- WDAGQT - Member with dependents assigned government quarters.
51. BAQ DEPN: Indicates the type of dependent.
- Spouse
- Child
- Parent
- Grandfathered
- Member married to member/own right
- Ward of the court
- Parents in Law
- Own right
- Student (age 21-22)
- Handicapped child over age 21
- Member married to member, child under 21
- No dependents
- N/A
52. VHA ZIP: The zip code used in the computation of Variable Housing Allowance (VHA) if entitlement exists.
53. RENT AMT: The amount of rent paid for housing if applicable.
54. SHARE: The number of people with which the member shares housing costs.
55. STAT: The VHA status; i.e., accompanied or unaccompanied.
56. JFTR: The Joint Federal Travel Regulation (JFTR) code based on the location of the member for Cost of Living Allowance (COLA) purposes.
57. DEPNS: The number of dependents the member has for COLA purposes.
58. 2D JFTR: The JFTR code based on the location of the member’s dependents for COLA purposes.
59. BAS TYPE:
- STAND - Separate Rations
- (blank) - Rations-in-kind not available
- OFFIC - Officer Rations
60. CHARITY YTD: The cumulative amount of charitable contributions for the calendar year.
61. TPC: This field is not used by the Active Component. Army Reserves and National Guard use this field to identify Training Program Codes.
- A - Normal pay status code for a regular servicemember on regular duty.
- C - Funeral Honors Duty.
- M - Annual training tours over 30 days.
- N - Death.
- O - Training for HPSP, ROTC, and Special ADT over 30 days.
- T - ADT over 29 days. (School)
- U - Undergraduate pilot training, in-grade pilot, navigator, and advance flying training officers.
- X - Stipend Tour of HPIP participants or subsistence for ROTC participants.
- Z - Administrative and support training (exclusive of recruiting).
62. PACIDN: The activity Unit Identification Code (UIC).
Fields 63 through 75 contain Thrift Savings Plan (TSP) information/data.
63. BASE PAY RATE: The percentage of base pay elected for TSP contributions.
64. BASE PAY CURRENT: The amount of Base Pay withheld for TSP from current pay entitlement.
65. SPECIAL PAY RATE: The percentage of Specialty Pay elected for TSP contribution.
66. SPECIAL PAY CURRENT: The amount of Special Pay withheld for TSP from current pay entitlement.
67. INCENTIVE PAY RATE: Percentage of Incentive Pay elected towards TSP contribution.
68. INCENTIVE PAY CURRENT: The amount of Incentive Pay withheld for TSP from current pay entitlement.
69. BONUS PAY RATE: The percentage of Bonus Pay elected towards TSP contribution.
70. BONUS PAY CURRENT: The amount of Bonus Pay withheld for TSP from current pay entitlement.
71. Reserved for future use.
72. TSP YTD DEDUCTION (TSP YEAR TO DATE DEDUCTION): Dollar amount of TSP contributions deducted for the year.
73. DEFERRED: Dollar amount of pay elected to be deferred during the tax year.
74. EXEMPT: Dollar amount of TSP contributions that are reported as tax exempt to the Internal Revenue Service (IRS).
75. Reserved for future use.
76. REMARKS: Notices of starts, stops and changes to a member's pay items as well as general notices from varying levels of command may appear.
77. YTD ENTITLE: The cumulative total of all entitlements for the calendar year.
78. YTD DEDUCT: The cumulative total of all deductions for the calendar year.
If you still have questions about your LES or you do not understand a specific field or numerical figure, please contact your disbursing/finance office for further explanations.
