How to Read Your Army LES — Field-by-Field Decoder
Your Leave and Earnings Statement (LES) is the monthly statement that shows exactly how your military pay is calculated — what you earned, what was withheld, and what was sent to allotments. It is issued through myPay by DFAS and looks the same across the Army, with minor differences for the other branches. This page walks through every block so you can verify your pay is correct.
Quick tip: The single most important habit is to check that your entitlements match the official 2026 rates for your rank and time in service. Use the Military Pay Calculator and BAH Calculator to confirm the numbers on your LES.
The LES at a Glance
An LES is organized into labeled fields and four money columns near the top:
- Entitlements — everything the military pays you (base pay, BAH, BAS, special pays).
- Deductions — taxes and other amounts withheld (federal/state tax, FICA, SGLI, TSP).
- Allotments — money you direct to a third party (savings, insurance, support).
- Summary — the math: total entitlements − deductions − allotments = net pay.
Identification Block (Top of the LES)
| Field | What it means |
|---|---|
| NAME | Your last name, first name, middle initial. |
| SSN | Your Social Security number (often masked to the last four digits). |
| GRADE | Your pay grade (e.g., E-5, O-3, W-2). |
| PAY DATE | Your Pay Entry Base Date (PEBD) — when your pay clock started. Drives years-of-service pay steps. |
| YRS SVC | Years of service used for the pay table. |
| ETS | Expiration Term of Service — your separation/contract end date. |
| BRANCH | Your branch of service. |
Entitlements (What You Earn)
These are the most common entitlement lines. Amounts shown are examples only — yours depend on rank, location, and dependent status.
| Code on LES | Meaning | Example |
|---|---|---|
| BASE PAY | Taxable base salary for your rank and years of service. | $3,900.00 (example) |
| BAH | Basic Allowance for Housing — tax-free, varies by ZIP and dependents. | $1,800.00 (example) |
| BAS | Basic Allowance for Subsistence — tax-free food allowance. | $476.95 (2026 enlisted rate) |
| COLA | Cost-of-living allowance for high-cost or overseas locations. | varies |
| FSA | Family Separation Allowance when away from dependents 30+ days. | $250.00 (example) |
| HFP/IDP | Hostile Fire / Imminent Danger Pay. | $225.00 (example) |
Confirm your exact base pay, BAH, and BAS with the Military Pay Calculator.
Deductions (What's Withheld)
| Code on LES | Meaning |
|---|---|
| FEDERAL TAXES | Federal income tax withholding based on your W-4. |
| FICA-SOC SECURITY | Social Security tax (6.2% of base pay). |
| FICA-MEDICARE | Medicare tax (1.45% of base pay). |
| STATE TAXES | State income tax based on your state of legal residence. |
| SGLI | Servicemembers' Group Life Insurance premium. |
| TSP | Your Thrift Savings Plan contribution (traditional and/or Roth). |
| AFRH | Armed Forces Retirement Home (small mandatory deduction). |
| MID-MONTH-PAY | The advance you already received on the 15th, subtracted from end-of-month pay. |
Allotments
Allotments are amounts you voluntarily route from your pay each month — for example to a savings account, dependent support, life insurance beyond SGLI, or loan repayment. "Discretionary" allotments (up to six) you set up yourself; "non-discretionary" allotments cover things like garnishments.
Leave Block
| Field | Meaning |
|---|---|
| BF BAL | Brought-forward leave balance at the start of the fiscal year. |
| ERND | Leave earned this fiscal year (2.5 days/month). |
| USED | Leave used this fiscal year. |
| CR BAL | Current leave balance available now. |
| ETS BAL | Projected balance at your ETS. |
| USE/LOSE | Leave above 60 days you will lose if not used by Oct 1. |
Federal Tax / FICA / State Tax Blocks
These blocks show your filing status, exemptions, wages earned year-to-date, and tax withheld year-to-date. Check that your state matches your state of legal residence — some states (e.g., Texas, Florida) have no state income tax, which is why your LES may show $0 state withholding.
Pay Data Block
| Field | Meaning |
|---|---|
| BAQ TYPE | Your housing allowance type (with/without dependents). |
| BAQ DEPN | Dependent code driving your BAH rate. |
| VHA ZIP | The ZIP code used to set your BAH. |
| RENT AMT | Reported rent (for certain overseas/OHA cases). |
| JFTR | Joint Federal Travel Regulation location code for COLA. |
Thrift Savings Plan (TSP) Block
Shows your TSP contribution rates and year-to-date amounts for both traditional and Roth, plus any government matching under the Blended Retirement System (BRS). Project your balance with the TSP Calculator.
Remarks
The Remarks section at the bottom is free-text from DFAS: BAH rate-change notices, debt notifications, SGLI coverage reminders, leave sell-back, and similar messages. Always read it — important changes to your pay are announced here.
How to Verify Your LES Is Correct
- Confirm your base pay matches the 2026 pay table for your grade and years of service.
- Confirm your BAH matches your duty ZIP and dependent status.
- Confirm BAS matches the current enlisted or officer rate.
- Check that TSP percentages reflect what you elected.
- Watch Remarks for debts or rate changes.
Frequently Asked Questions
What does LES stand for?
LES stands for Leave and Earnings Statement — the monthly document showing your military pay, deductions, allotments, and leave balance.
Where do I find my LES?
Log in to myPay (mypay.dfas.mil) with your CAC or login credentials. Your current and past LES statements are available there.
Why is my BAH different from last month?
BAH changes when you PCS to a new ZIP, change dependent status, or when annual rates update on January 1. The Remarks section usually notes the change.
What is mid-month pay on my LES?
The military pays twice a month. Mid-month pay is the advance you received on the 15th; it appears as a deduction on your end-of-month LES so you aren't paid twice.