LES Decoder: Understand Your Leave and Earnings Statement
Walk through your Leave and Earnings Statement box by box, with plain-English explanations and a net-pay reconciliation calculator.
Last updated: October 2026
Reconcile your LES
Entitlements
Deductions
The anatomy of an LES
Your Leave and Earnings Statement, available on DFAS myPay, is the military pay stub. It is dense because it has to be: it records every entitlement you earned, every deduction taken, your leave balance, and your tax picture, all on one page. The three blocks that matter most are entitlements (everything the government pays you), deductions (taxes and voluntary withholdings), and allotments (money you directed elsewhere, like a savings account or a car payment).
Entitlements, in plain English
Base pay is your salary by rank and years of service, and it is the only part that counts toward retirement. BAH (Basic Allowance for Housing) is the tax-free housing payment that varies by rank, dependents, and duty station. BAS (Basic Allowance for Subsistence) is the tax-free food payment: $476.95 per month for enlisted and $328.48 for officers in 2026. Beyond the big three, you may see special and incentive pays: flight pay, hazardous duty pay, sea pay, enlistment or reenlistment bonuses (often paid in installments, so only the current slice appears), and cost-of-living allowances overseas.
Deductions, in plain English
Federal withholding is income tax sent to the IRS each payday; the LES shows it, but your actual tax bill is settled at filing time. FICA is Social Security (6.2 percent) plus Medicare (1.45 percent), taken from basic pay. SGLI is your life insurance premium, $31 per month at the $500,000 maximum. TSP is your Thrift Savings Plan contribution, shown pre-tax for traditional contributions. Watch for debt deductions too: overpayments, advance pay repayment, or other debts to the government appear here and are a common reason net pay suddenly drops.
| LES field | What it means |
|---|---|
| Entitlements | Everything earned this period: base pay, BAH, BAS, special pays |
| Deductions | Taxes, FICA, SGLI, TSP, and any debts collected |
| Allotments | Money you chose to send elsewhere (savings, bills, family support) |
| Leave (use or lose) | Leave days banked; over 60 days at fiscal year end are lost |
| Remarks | Notes explaining changes: pay adjustments, debt notices, status changes |
| YTD fields | Year-to-date totals for pay and taxes, useful at tax time |
Worked example: reconciling net pay
Take a servicemember whose LES shows these entitlements: base pay $3,600, BAH $700, BAS $200, for $4,500 total. Deductions: federal withholding $500, FICA $300, SGLI $31, TSP $69, for $900 total. Net pay: $4,500 - $900 = $3,600. The calculator above is pre-filled with exactly this example, so you can see the reconciliation work, then overwrite the fields with your own LES numbers.
Common LES surprises
Mid-month vs end-of-month pay differ because mid-month pay is roughly half of the projected monthly net, adjusted for changes since the last LES. BAH starting or stopping after a move, marriage, or barracks assignment is the most common cause of a big swing. Debt collections for travel overpayments or advance pay show up with little warning; the remarks section usually names them. And TSP loan repayments appear as deductions that are actually going back into your own account, easy to mistake for a loss.
Leave and the remarks section
The leave block tracks days earned (2.5 per month), taken, and banked. Anything over 60 days at the end of the fiscal year is use-or-lose, so watch the balance in summer. The remarks section is the LES talking to you: start reading there whenever a number looks wrong, because it usually names the regulation or transaction behind the change.
LES FAQs
Where do I find my LES?
On DFAS myPay. Your LES is usually available a few days before payday, and myPay keeps 12 months of history. Check it every pay period, not just when something looks wrong.
What is the difference between entitlements and deductions?
Entitlements are everything you earn: base pay, BAH, BAS, and special pays. Deductions are what comes out before you are paid: taxes, FICA, SGLI, TSP contributions, and any debts. Net pay is entitlements minus deductions.
Why is my mid-month pay different from end-of-month?
Mid-month pay is an advance of roughly half your projected monthly net. End-of-month pay settles the full month, so any changes, corrections, or new deductions since mid-month land in the end-of-month check.
What does the remarks section mean?
Remarks explain transactions on your LES: pay adjustments, debt notices, dependency changes, and bonus installments. Read it first whenever a number changes unexpectedly.
How is my TSP contribution shown?
As a deduction, because the money leaves your paycheck. Traditional TSP contributions reduce your taxable income; Roth TSP contributions do not. A TSP loan repayment also appears here but goes back into your account.
Why did my net pay drop suddenly?
The usual suspects are a new debt collection, BAH starting or stopping after a move or status change, a bonus installment ending, or a TSP contribution change. The remarks section normally names the cause.
What is use-or-lose leave?
You can bank up to 60 days of leave at the end of the fiscal year. Anything above 60 is lost. Watch your balance through the summer so you use excess days before the deadline.