How to Read Your Military LES
Learn how to read every field on your military Leave and Earnings Statement: BAH, BAS, SGLI, TSP contributions, leave balance, and common errors to watch for.
â ī¸ For educational purposes only. Not official DoD or DFAS guidance. Verify with your branch HR, ARPC, or a military financial advisor.
What Is an LES?
\nAn official pay statement issued by DFAS; access at mypay.dfas.mil; available mid-month and at month-end; keep old LES files â they are needed for VA claims, tax prep, and retirement calculations.
\nThe Four Main Sections
\nEntitlements (what you earn), Deductions (what's taken out), Allotments (money you voluntarily redirect), and Leave (your leave balance).
\nKey Entitlements
\nBase Pay (rank + years of service), BAH (Basic Allowance for Housing â based on zip code and dependency, non-taxable), BAS (Basic Allowance for Subsistence â not taxable), special pays (flight pay, hazardous duty), COLA (overseas only).
\nKey Deductions
\nFederal income tax withholding, FICA/Social Security, Medicare, state income tax (varies by state), SGLI (Servicemembers Group Life Insurance â up to $500,000 coverage at $30/month).
\nTSP on Your LES
\nYour contribution percentage or dollar amount; under BRS: government matches up to 5% of base pay. Change contributions via myPay or TSP.gov; traditional (pre-tax) vs Roth (post-tax) show separately.
\nAllotments
\nVoluntary deductions (savings, car payment, rent, etc.); up to 2 discretionary allotments allowed; check them annually.
\nLeave Balance
\nAccrues at 2.5 days/month (30 days/year); use-or-lose: cannot carry more than 60 days into new fiscal year (Oct 1); terminal leave at end of career; sell back up to 60 days over career.
\nYTD Column
\nYear-to-date totals for every entitlement and deduction; essential for tax prep; verify it matches your W-2 at year end.
\nCommon LES Errors
\nBAH at wrong zip code or wrong dependency status (audit after every PCS), SGLI reduced without realizing it, allotments for old accounts still running, incorrect special pays, state tax withholding after PCS.
\nFrequently Asked Questions
\nWhere do I access my LES?
\nmypay.dfas.mil â requires login; also available via your branch HR portal.
\nIs BAH taxable income?
\nNo â BAH and BAS are non-taxable allowances, not reported on W-2.
\nCan I change my TSP contribution on my LES?
\nNo â you change it in myPay or TSP.gov; the LES just shows what's being deducted.
\nHow many pay periods does the military have?
\nSemi-monthly â paid on the 1st and 15th; mid-month is partial, end-of-month is the remainder.
\nWhat is the 'DIEMS' field on my LES?
\nDate of Initial Entry Military Service â used for BRS eligibility determination.
\nOfficial References
- DFAS Military Pay
- mypay.dfas.mil
- TSP.gov
- VA SGLI
- IRS Publication 3 (Armed Forces Tax Guide)