How to Read Your Military LES: Every Line Explained

Your Leave and Earnings Statement is your military paycheck stub. It is the single most important financial document you receive every pay period, and most service members never actually read it. They glance at the net pay on the bottom line, confirm the direct deposit hit their bank account, and move on.

That's a mistake. Your LES contains dozens of line items, and every one of them affects how much money you take home. Understanding each section can help you catch errors that cost you money, optimize your deductions, ensure you're getting every dollar you've earned, and plan ahead for taxes and retirement. Finance offices process thousands of transactions, and mistakes happen more often than you'd think.

Let me walk you through every major section of the LES so you know exactly what you're looking at.

Section 1: Entitlements (Left Column)

The entitlements column is the left side of your LES, and it lists everything the military is paying you before any deductions come out. Think of this as your gross earnings. The main entitlements you'll see are:

Base Pay. This is the foundation of your military compensation. It's determined entirely by your rank and years of service, and you can look up your exact amount on the 2026 military pay charts. Base pay is the only portion of your regular pay that is subject to federal and state income tax.

BAH (Basic Allowance for Housing). This tax-free allowance covers your housing costs and is based on your duty station, rank, and whether you have dependents. BAH rates vary enormously by location—an E-5 in San Diego gets a very different BAH than an E-5 in Fort Leonard Wood. Because BAH is tax-free, it's worth significantly more than the same amount in taxable income.

BAS (Basic Allowance for Subsistence). This is your food allowance, and like BAH, it's completely tax-free. For 2026, enlisted BAS is $452.56 per month and officer BAS is $311.68 per month. If you eat at the DFAC (dining facility) and meal deductions are taken, you'll see that adjustment elsewhere on the LES.

Special and Incentive Pays. Depending on your job and assignment, you might see additional entitlements like flight pay, hazardous duty pay, hostile fire/imminent danger pay, sea pay, diving pay, foreign language proficiency pay, or reenlistment bonuses. Your MOS or rating—which was initially determined by your ASVAB scores—can qualify you for certain career fields that carry special pays. These extra entitlements show up in the left column alongside your base pay, BAH, and BAS.

The total of all entitlements is your gross pay for the period. This is the starting point before the military starts pulling money out.

Section 2: Deductions (Middle Column)

The deductions column is where the government and your elected withholdings take their share. This is the middle section of your LES, and it typically contains the following items:

FITW (Federal Income Tax Withholding). This is your federal income tax, calculated based on your taxable income (base pay minus traditional TSP contributions) and your W-4 elections. The amount withheld each pay period is an estimate—your actual tax liability is settled when you file your return. If you're consistently getting large refunds, you may want to adjust your W-4 to reduce withholding and keep more money in each paycheck. For a detailed breakdown of how federal taxes affect your take-home pay, see our military pay after taxes guide.

SITW (State Income Tax Withholding). State income tax is based on your state of legal residence, not where you're stationed. Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you're a legal resident of one of these states, this line should show $0.00. If it shows anything else, that's an error you need to fix immediately.

FICA (Social Security). Social Security tax is 6.2% of your base pay, up to the annual wage base ($176,100 in 2026). This is mandatory and comes out of every paycheck. The important thing to know is that FICA is only calculated on base pay, not on BAH or BAS, which saves you money compared to a civilian earning the same total compensation.

Medicare. Medicare tax is 1.45% of your base pay with no annual cap. Like FICA, it only applies to base pay and is mandatory for everyone.

SGLI (Servicemembers' Group Life Insurance). SGLI provides life insurance coverage up to $500,000 at a rate of $0.06 per $1,000 of coverage per month, plus $1.00 for Traumatic Injury Protection (TSGLI). At maximum coverage, this costs $31.00 per month. You can reduce your coverage in $50,000 increments or decline it entirely, but SGLI is one of the best life insurance deals available and most service members should keep it at the max.

TSP (Thrift Savings Plan). If you're contributing to the Thrift Savings Plan, your contributions appear as a deduction. Traditional TSP contributions come out before taxes, reducing your taxable income. Roth TSP contributions come out after taxes. Under the Blended Retirement System, the military matches up to 5% of your base pay, so at minimum you should be contributing 5% to capture the full match.

Other possible deductions. You might also see AFDP (Armed Forces Dental Plan), AFVP (Armed Forces Vision Plan), or AFVF (Armed Forces Vacation Fund) if you're enrolled in any of these programs. Mid-month pay advances and any debts to the government (overpayments, lost gear, etc.) will also appear in the deductions column.

Section 3: Allotments

Allotments are voluntary deductions that you set up to automatically send money somewhere each pay period. Unlike the deductions in the middle column, allotments come out of your net pay after taxes have already been withheld. Common allotments include:

Savings account transfers. Many service members set up an allotment to automatically move a set amount into a separate savings account each month. This is a simple and effective way to build an emergency fund or save for a goal without having to think about it.

Loan and car payments. You can set up allotments to pay car loans, personal loans, or other debts directly from your pay. Some lenders offer lower interest rates if you set up an allotment, because it reduces the risk of missed payments.

Charitable contributions. The Combined Federal Campaign (CFC) allows you to donate to charities directly from your paycheck via allotment.

Your LES will list each allotment with a type code, the dollar amount, and the account or institution it's going to. You're allowed a limited number of discretionary allotments, so keep track of what you have set up. If you PCS or change your financial situation, review your allotments to make sure they still make sense.

The Leave Section

The bottom portion of your LES tracks your leave (vacation) balance. This is one of the most frequently misunderstood parts of the statement. Here's what each field means:

Leave Earned. You earn 2.5 days of leave per month, which adds up to 30 days per year. This accrues regardless of whether you take any leave. The number shown is your total earned for the fiscal year.

Leave Used. The total number of leave days you've taken during the current fiscal year. This should match your approved leave forms.

Leave Balance (Current). This is your running leave balance—how many days you have available right now. You can carry a maximum of 60 days from one fiscal year to the next (with some special exceptions for combat zone or certain operational deployments that allow up to 120 days).

ETS Balance. This is a projection of how many leave days you'll have accumulated by your Expiration Term of Service date. If you're planning to take terminal leave before separating, this number tells you how much leave you'll have available. Some service members accumulate enough terminal leave to effectively stop working a month or two before their official separation date.

Watch your leave balance carefully. If you're approaching the 60-day carry-over limit near the end of the fiscal year (September 30), you either need to take leave or you'll lose anything over 60 days through "use or lose."

YTD (Year-to-Date) Totals

Your LES includes year-to-date totals for entitlements, deductions, and net pay. These running totals reset at the beginning of each calendar year and are critical for a few reasons:

Tax planning. Your YTD federal and state tax withholding tells you whether you're on track to owe money or receive a refund at tax time. If you're six months into the year and your YTD federal withholding looks too high or too low compared to what you expect to owe, adjust your W-4.

TSP tracking. The YTD TSP contributions total helps you monitor how close you are to the annual contribution limit ($23,500 for 2026 if you're under 50). If you want to max out your TSP, divide the remaining room by the number of pay periods left in the year.

W-2 verification. When you receive your W-2 in January, the numbers should match your December LES YTD totals. If they don't, you have a discrepancy that needs to be resolved before you file your tax return.

A Complete LES Example

Here's what a typical LES breakdown looks like for an enlisted service member. Use this as a reference when reviewing your own statement:

In this example, roughly 14% of gross pay goes to deductions, and the remaining $4,609.12 is deposited into the service member's bank account. Of that take-home amount, $1,904.56 (BAH + BAS) is completely tax-free. The effective tax rate on total compensation is quite low compared to a civilian earning a similar gross income.

Common LES Errors to Watch For

Your LES should be treated like a bank statement—check it every single month. Here are the most common errors that can cost you real money:

Wrong tax state. This is the number one LES error that costs service members money. If your state of legal residence is Texas but your LES shows state tax withholding for North Carolina (because that's where you're stationed), you're paying state income tax you don't owe. You'll get it back when you file, but you're giving the state an interest-free loan in the meantime. Check the SITW line every month.

Missing or incorrect BAH after PCS. When you PCS to a new duty station, your BAH should update to reflect the new location's rate. Sometimes there's a lag in processing, and you may receive BAH at your old rate (which could be higher or lower). If it's lower, you're losing money every pay period until it's corrected.

Incorrect TSP percentage. If you recently changed your TSP contribution percentage, verify that the change is reflected on your next LES. System delays or processing errors can result in contributions at the old rate.

SGLI at the wrong level. If you elected to reduce or increase your SGLI coverage, make sure the deduction matches what you requested. Being underinsured because of a processing error is a risk your family can't afford.

Leave balance discrepancies. If your leave balance doesn't match your own records, investigate immediately. Unapproved leave charges or missing leave credits can add up over time, and it's much easier to resolve while the records are fresh.

Missing special pays. If you're authorized a special pay (flight pay, jump pay, language pay, etc.) and it's not showing in your entitlements, don't assume it will catch up. Bring it to your finance office right away.

The bottom line is simple: your LES is not just a pay stub. It's a detailed accounting of your military compensation, and five minutes of review each month can save you hundreds or even thousands of dollars over the course of your career. Log into myPay, pull up your latest LES, and go through it line by line using this guide. If anything looks off, contact your finance office before the next pay period.