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How to Read An LES Part One
How to Read an LES

The LES, or Leave and Earnings Statement, is something every spouse should be able to read and understand, especially if they are the one responsible for the finances and bill paying.  LES are no longer distributed as hard copies, so if your spouse hasn�t already gotten a Mypay Account, make sure they get one ASAP.  The website is https://mypay.dfas.mil/mypay.aspx  and is also the ONLY place you can get your W2 forms at the end of the year.  There are two versions of the LES.  The first one is issued on the fifteenth of each month, and will contain nothing more than the members name, Social, Date, net pay amount, and where the money will be deposited.  This amount covers the 1st through the 15th of each month.  The second LES will give you the breakdown of the entire month�s entitlements and deductions.  The pay date will depend on which bank he/she has the paycheck going into. Some banks will deposit it into the account as soon as it is received, while others will wait until the 1st or 15th to deposit the month.  If the payday falls on the weekend it will depend on what day and again the bank.  

Once you have entered the Social Security number and PIN of the Member, you will be taken to the main menu of your Navy Active Duty Pay account.  Click on the link that says Leave and Earnings Statement, and you will be taken to the Main LES page.  Depending on the date you look, you will either see the short version or the full version.  Up to 11 previous LES�s are available to view and printout.

Top Section:

ID: Name, Last, First, MI.  Hopefully spelled correctly
Social Security Number: Self explanatory
Grade: Pay Grade
Pay Date: the date he/she reported to Boot Camp
Yrs SVC: the number of years he/she has been in
ETS: Estimated Time of Separation: when his/her current enlistment period runs out.  Officers will usually have all 8s listed as they don�t technically HAVE an ETS.
Branch:  Service Branch
ADSN/DSSN:
Period Covered:  the month this LES is based on

Entitlements:

Base Pay: How much does he/she earn?  This will be a set rate, based on pay grade and Time in Service.  You can pretty much depend that this will be the same month after month, unless he/she gets promoted (or demoted) or gets to an even year mark in time in,  or cost of living raise.  Taxable (except in certain conditions, usually deemed war zones)
BAS: Basic Allowance for Subsistence.  Money for food.  This has now changed, you will be seeing the amount each month in Elements column.  If he/she is stationed on a command that has a full operational galley, then almost all of the BAS will be deducted in the next column.  If he/she is stationed at a shore command, they will receive all of BAS.  They are in the process of changing the way this is done, so it could change at any time.  Not Taxable
BAH: Basic Allowance for Housing.  BAH is given to all service members to help defray the cost of rent or mortgage.  If you live in Base Housing, you are receiving BAH but you never see it.  If you are living in PPV (Privatized Housing), then it is set up on allotment and will be automatically deducted.  Single service members with dependant children also receive a partial BAH to help provide for them.  Single service members can also receive BAH and live out in town, but it will depend on the sailor�s rank, barracks availability, and the command.  BAH will vary greatly from place to place and is currently expected to cover 80% of all costs associated with living in a particular area. Not TaxableOther Entitlements:  Not everybody gets these, and they vary greatly in amount and who receives them
Career Sea Pay:   Amount varies by number of years at sea.  The counter will not advance during shore duty, but the next time they go to sea again, it will begin to accumulate.  Does not reset to zero after shore duty.
FSH: Family Separation pay:  given when a member is deployed away from home port for more than 30 days straight.  Pay begins on the 31st day and is retroactive, and will not end until the member returns to home port, and is a monthly allowance.  Currently this amount is $250/month and is not taxable. It can take up to several months to see this in the pay column, as it can depend on when the paperwork is filed.
SPO/Release SPO:  Split Pay Option.  The member can opt to have a portion of his/her base pay sent directly to an account/ATM on the ship. 
HFP/IDP:  Hostile Fire Pay/Imminent Danger Pay: received when the service member is deployed to a �hot zone�.  Currently $225/month, non taxable, and you only have to be in the zone for ONE day out of the month to receive it. 
SUBPAY: Submarine Pay:  received while stationed on a submarine, depends on the number of years he has served on a submarine.  He can still receive it while on shore duty, if he signs an obligation to serve at least 14 months on a submarine when shore duty ends.  It is taxable. 
COLA:  Cost of Living Allowance:  If serving OCONUS or certain CONUS locations, this will be received each month to help defer the higher cost of living in the area he/she is stationed at.  It will depend on pay grade, years in, and number of dependents.  It can change at anytime going up or down.
How to Read An LES Part Two
Page 3
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