An LES (Leave and Earnings Statement) is your military pay stub. It's issued monthly and shows all your entitlements, deductions, allotments, leave balance, tax withholding, and year-to-date totals. You can download it from myPay at mypay.dfas.mil.

What does FITW mean on my LES?

FITW stands for Federal Income Tax Withheld. It's the amount deducted from your base pay for federal taxes each month. This is calculated based on your W-4 filing status and allowances.

What is BAH on my LES?

BAH is Basic Allowance for Housing — a tax-free monthly allowance to help cover housing costs. The amount depends on your pay grade, dependency status, and duty station zip code.

Why is my take-home pay less than my base pay?

Your take-home pay is your base pay minus federal taxes (FITW), state taxes (SITW), FICA (Social Security and Medicare), TSP contributions, SGLI premiums, and any allotments or garnishments. BAH and BAS are added back as tax-free allowances.

How to Read Your LES | Military Leave and Earnings Statement Explained

What Is an LES?

Your Leave and Earnings Statement (LES) is your military pay stub. It's issued every month and shows everything: what you earned, what was deducted, your leave balance, TSP contributions, and year-to-date totals. You can download it anytime from myPay at mypay.dfas.mil.

💡 Quick tip: If something looks wrong on your LES — especially your BAH rate, dependent status, or deductions — bring a printed copy to your unit's finance office. Errors happen and most can be corrected retroactively.

Jump to section:

Entitlements Deductions Allotments Summary Leave TSP Remarks Field Numbers Common Codes Red Flags

💰 Entitlements (What You Earn)

Entitlements are everything the military pays you. Base pay is taxable; most allowances are tax-free.

PAYBasic Pay

Your monthly base pay — determined by your pay grade (rank) and years of service (YOS). This is taxable income. Use our pay calculator to verify your rate.

✓ Check: Does it match your rank and time in service? Look up your exact rate on the DFAS pay tables.

BAHBasic Allowance for Housing

100% tax-free. Covers housing costs based on your pay grade, dependency status (with/without dependents), and duty station zip code. Changes when you PCS, get promoted, or change dependent status.

✓ Check: Is your dependent status correct? BAH "with dependents" is significantly higher than "without."

BASBasic Allowance for Subsistence

100% tax-free. A flat monthly food allowance. In 2026: enlisted members receive $476.95/mo, officers receive $328.48/mo. Does not vary by location or family size.

FSAFamily Separation Allowance

Paid when you're involuntarily separated from your dependents for 30+ consecutive days (deployment, TDY, etc.). Currently $250/month. Tax-free.

HDPHardship Duty Pay

Paid for service in designated hardship locations. Rate varies by location ($50–$150/mo). Taxable.

IDP / HFPImminent Danger / Hostile Fire Pay

Paid for service in designated combat zones. Currently $225/month. Triggers combat zone tax exclusion — your base pay may become tax-free for that entire month.

SRBSelective Reenlistment Bonus

A lump-sum or installment bonus for reenlisting in a critical MOS/rate. Taxable, but may be partially tax-free if earned in a combat zone.

COLACost of Living Allowance

Paid at high-cost OCONUS duty stations. Compensates for higher living costs abroad. Tax-free. Varies significantly by location.

📉 Deductions (What Comes Out)

Deductions reduce your take-home pay. Some are mandatory (taxes, FICA), some are optional (TSP, SGLI).

FITWFederal Income Tax Withheld

Federal tax withheld from your taxable pay (base pay + taxable special pays). Calculated from your W-4 withholding elections on myPay. If this looks too high or too low, update your W-4 on myPay.

⚠️ If deployed to a combat zone, this should drop to $0 for months you qualify for the Combat Zone Tax Exclusion.

SITWState Income Tax Withheld

State tax withheld based on your state of legal residence. Many states exempt all or part of military pay — check our pay calculator for your state's rules. If you live in a no-tax state (TX, FL, etc.), this should be $0.

FICA-SSSocial Security Tax (6.2%)

6.2% of taxable pay up to the annual wage base ($184,500 in 2026). Only applies to base pay and taxable special pays — not to BAH or BAS.

FICA-MEDMedicare Tax (1.45%)

1.45% of all taxable wages, no cap. An additional 0.9% applies if annual earnings exceed $200,000 (rare for most service members).

SGLIServicemembers' Group Life Insurance

Life insurance premium. Max coverage is $500,000 at $25/month ($0.065 per $1,000 of coverage). You choose your coverage level on myPay. Spouse coverage is separate.

✓ Check: Are you covered at the level you want? Default is $500K max.

TSPThrift Savings Plan Contribution

Your voluntary retirement contribution. Under BRS (Blended Retirement System), the government matches up to 5% — not contributing at least 5% is leaving free money behind. 2026 limit: $24,500 ($32,500 if age 50+). Change your contribution % on myPay.

DEBTDebt Repayment

Repayment of a military debt — advance pay, overpayment, or other obligation. Contact finance if you don't recognize a debt deduction.

🔄 Allotments

Allotments are automatic recurring payments directed from your pay to a bank, person, or organization. You set them up voluntarily (or they're court-ordered).

ALLOTAllotment

Common uses: rent/mortgage auto-pay, sending money to family, savings accounts, car payments, charity. You can have up to 6 discretionary allotments. Each shows as a separate line.

⚠️ Red flag: An allotment you didn't set up. This can happen with predatory lending or financial fraud targeting service members. Report unknown allotments to finance immediately.

GARNGarnishment

Court-ordered deduction — typically child support, alimony, or debt judgment. Mandatory and cannot be stopped without a court order.

📊 Pay Summary

ENTITLETotal Entitlements

Sum of all pays and allowances before deductions. Includes base pay + BAH + BAS + all special pays.

DEDUCTTotal Deductions

Sum of all taxes, SGLI, TSP, allotments, and debts.

NET PAYTake-Home Pay (Net)

What actually hits your bank account: Total Entitlements − Total Deductions. If this splits across two accounts (split pay option), both amounts are shown.

✓ This should match your direct deposit exactly. If it doesn't, check allotments and deductions.

YTDYear-to-Date Totals

Running totals for the calendar year — useful for taxes, verifying TSP contributions are on track, and confirming total federal tax paid.

🏖️ Leave Section

BF BALBrought Forward Balance

Leave days carried over from the previous month (or year, at the Oct 1 fiscal year rollover). Max carryover is typically 60 days (75 days in some deployed scenarios).

ERNDLeave Earned

Leave accrued this month. Active duty earns 2.5 days per month (30 days per year).

USEDLeave Used

Days of leave taken this month.

CR BALCurrent Leave Balance

Your current available leave days. Watch this — you lose any balance above 60 days at the start of the new fiscal year (Oct 1) unless you have a use-or-lose waiver.

ETS BALProjected Leave at ETS/Separation

Estimated leave balance at your Expiration Term of Service. You can cash this out (terminal leave or lump-sum payment) when you separate — up to 60 days at your daily base pay rate.

📈 TSP Section

TSP YTDTSP Year-to-Date Contributions

Total you've contributed to your TSP this year. Track this against the annual limit ($24,500 in 2026). If you're on BRS, also check that your contribution % is at least 5% to capture the full government match.

DEFERREDTax-Deferred Contributions

Traditional TSP contributions — pre-tax, reduces your current federal taxable income. You pay taxes when you withdraw in retirement.

EXEMPTTax-Exempt Contributions

TSP contributions made while in a combat zone — these go in tax-free AND come out tax-free. Combat zone contributions don't count against the normal annual limit.

📝 Remarks

The Remarks section at the bottom of your LES contains important one-time notices, explanations of unusual entries, and system-generated alerts. Always read it — this is where finance explains anything non-standard on your pay.

💡 Common remarks include: debt notification, BAH rate changes, COLA adjustments, return from deployment adjustments, and retroactive pay corrections.

🔢 Official Field Numbers (Army LES)

Every box on your LES has an official field number. Use these when talking to finance — "Field 19" is faster than describing it. Source: DFAS Army LES Guide.

Field #	Name	What It Is
1	NAME	Last, first, middle initial
3	GRADE	Current pay grade (rank)
4	PAY DATE	Date entered active duty for pay (PEBD) — determines YOS and pay rate
5	YRS SVC	Actual years of creditable service
6	ETS	Expiration Term of Service (EAOS) — your separation date
10	ENTITLEMENTS	All pays and allowances (up to 15 listed; overflow in Remarks)
11	DEDUCTIONS	Taxes, SGLI, dental, mid-month pay (up to 15)
12	ALLOTMENTS	Recurring payments you set up (savings, rent, insurance)
13	+AMT FWD	Unpaid pay carried over from prior LES
17	NET AMT	Total owed before end-of-month payment
19	EOM PAY	What actually hits your bank on payday
23	DIEMS	Date initially entered military service — determines retirement plan (Final Pay / High-3 / REDUX / BRS)
24	RET PLAN	Your retirement plan: Final Pay, High-3, REDUX, or BRS
25	BF BAL	Brought-forward leave balance
26	ERND	Leave earned YTD this fiscal year (2.5 days/month)
27	USED	Leave used YTD this fiscal year
28	CR BAL	Current leave balance
29	ETS BAL	Projected leave at separation — cashable at separation (up to 60 days)
30	LV LOST	Days already forfeited
32	USE/LOSE	Days you’ll lose if you don’t take leave before Oct 1 — watch this!
33	WAGE PERIOD (Fed)	Taxable pay this period for FITW purposes
34	WAGE YTD (Fed)	Taxable pay year-to-date for FITW
38	TAX YTD (Fed)	Cumulative federal tax withheld this calendar year
51	BAQ DEPN	Dependent type code (A=Spouse, C=Child, D=Parent, etc.) — affects BAH rate
63	BASE PAY RATE	TSP contribution % of base pay
72	TSP YTD DEDUCTION	Total TSP contributions year-to-date
73	DEFERRED	Traditional TSP (pre-tax) contributions YTD
74	EXEMPT	Tax-exempt TSP contributions (from combat zone) — these are tax-free forever
76	REMARKS	Notices, explanations of changes, alerts — always read this section

Source: DFAS — How to Read Your Army LES (PDF)

🔤 Common LES Codes Quick Reference

Code	Full Name	Taxable?
BAH	Basic Allowance for Housing	No
BAS	Basic Allowance for Subsistence	No
BRS	Blended Retirement System	N/A
COLA	Cost of Living Allowance (OCONUS)	No
FITW	Federal Income Tax Withheld	Deduction
FSA	Family Separation Allowance	No
HDP	Hardship Duty Pay	Yes
IDP/HFP	Imminent Danger / Hostile Fire Pay	No (combat zone)
SITW	State Income Tax Withheld	Deduction
SGLI	Servicemembers' Group Life Insurance	Deduction
SRB	Selective Reenlistment Bonus	Yes*
TSP	Thrift Savings Plan	Deduction
YTD	Year-to-Date	N/A

* SRB may be partially tax-free if earned in a combat zone.

🚩 Common Red Flags to Check

!BAH rate doesn't match your location or dependent status

If you moved, got married, had a child, or divorced and BAH didn't change — report to finance. You could be owed back pay or overpaying.

!Allotment you don't recognize

Unknown allotments can indicate financial fraud or an error. Contact finance immediately and request a stop on any unauthorized allotment.

!FITW is zero when not in a combat zone

You may have accidentally claimed "exempt" on your W-4. This can cause a large tax bill in April. Check your W-4 on myPay.

!TSP contribution is 0% (and you're on BRS)

Under BRS you get automatic 1% government contribution, but the match (up to 5%) requires your own contribution. Every month at 0% is free money you're not collecting.

!Leave balance over 60 days approaching Oct 1

You lose everything above 60 days on Oct 1 (start of fiscal year). Plan leave or request a use-or-lose waiver if you can't take leave before then.

!Base pay doesn't match your rank/YOS

Verify against the official DFAS pay tables or use our pay calculator. Pay entry date errors happen.