1. Leave and Earning Statement/myPay Account
SHOW SLIDE 2-1: Understanding the Leave & Earnings Statement (LES)/myPay (30 MINUTES)
Learning Step/Activity 2. Understanding the Leave & Earnings Statement (LES)/myPay
Method of Instruction: Conference/Discussion
Instructor to Student Ratio: 1:25
Time of Instruction: 30 Min
Media: Large Group Instruction
Required Student Materials:
Student Handout (Learning Activity 2: Understanding the Leave & Earnings Statement (LES)/myPay )
Calculator
Pencil
INTRODUCTION: During this learning activity, we will discuss the importance of monitoring your pay and entitlements as reflected on your Leave and Earnings Statement, or LES. We will examine the components of the LES and talk about how to identify any errors in your net pay.
Learning Activity 2
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2. myPay Login HTTPS://myPay.dfas.mil 2-2 SHOW SLIDE 2-2: myPay Login
a. During in-processing, all of you signed up for a bank account so you could receive your pay from the Army. Once your pay account is established and you start receiving pay, you can sign up for a myPay account.
b. Sign on to the myPay website at You will have two options:
(1) If you have already established an account, enter your Login ID and password (you have the potion of typing in your password or, if you prefer more security, you can click on the On-Screen Keyboard link) and then select the “Go” button, or
(2) If you have not established an account, enter your Social Security Number (SSN), select the “Go” button, and follow the instructions to establish your account.
c. You will be directed to a System Message screen. Read the information, then Click the box in front of the “I agree to the terms of the User Agreement” statement, and then click on the “OK” button.
You are now at the “Main Menu” screen where you have access to you pay account.
You may also use you Department of Defense Common Access Card (DoD CAC) or Health and Human Services Employees ID badge (HHS PIV) ID badge to sign into myPay, just click on the SmartCard Login box.
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3. 2-3 SHOW SLIDE 2-3: myPay Main Menu
You have several options at the myPay Main Menu that you can take advantage of to affect your pay without even having to fill out any paperwork at the S-1 or finance office.
(1) Leave and Earnings Statement (LES). You can view, and if you want, print your last 12 LESs if you are active duty and 3 if you are a reservist.
(2) Personal Statement of Military Compensation (PSMC). You can view, and if you want, print your PSMC. This statement is intended to outline the total value of your military pay, allowances and benefits. By making your compensation more “visible,” this statement could be useful when applying for credit or loans (including home loans) from businesses or lending institutions.
(3) Savings Deposit Program (SDP) Statement/Withdrawal Request. You can view and print a copy of your SDP statement. Members of the Armed Forces serving in specified combat zones or in support of a contingency operation are authorized to make deposits or request to withdraw money from their SDP account.
(4) Pay Changes. You can start, change or stop allotments, and start or change Savings Bonds (you cannot stop bonds through myPay). Combined Federal Campaign (CFC) option allows military personnel to establish a CFC allotment within the CFC open season. You can also turn on or off hard copy delivery of your LES.
(5) Direct Deposit. You can change your direct deposit information in myPay under the Direct Deposit option. Net Pay EFT: You can view or change your Direct Deposit for your paycheck. Travel EFT: You can setup or change your travel pay to be directly deposited to a bank. Miscellaneous EFT: You can view or setup/change your Direct Deposit for miscellaneous reimbursements.
(6) Taxes. You can change your Federal or State marital status and exemptions. You can view and print your W-2. If you are in the Student Loan Repayment Program (SLRP), you can view and print your SLRP W-2. You can turn on or off hard copy delivery of your W-2. You can also view and print a SDP tax statement (1099-INT), if you are in the program and you can turn on or off hard copy delivery of your IRS Form 1095 (you’ll need this form to report Affordable Care Act health insurance information starting with your 2015 federal income tax return).
(7) Traditional Thrift Savings Plan (TSP) and Roth TSP. You can start enrollment of TSP at any time, unless you make a financial hardship withdrawal. You may not make contributions for six months following the withdrawal. You can start or change percentages at any time, and cancel (stop) contributions at any time. We will discuss the TSP in more detail later.
(8) TSP Catch-Up – Traditional and Roth. If you are age 50 or over or will become 50 this calendar year, you may be eligible to make additional contributions to TSP, called “catch-up contributions". For the initial start of your catch-up contributions, if you have a current regular traditional or Roth election, you may use myPay to submit your elections.
(9) View Court Orders. Allows Soldiers to view documents issued by U.S. civil courts or military service related to any garnishment on their pay.
(10) Travel Voucher Advice of Payment (AOP). You may be called on to perform Temporary Duty (TDY) travel. You will file a travel voucher when you complete your TDY. When DFAS pays your travel, you will receive an Advice of Payment statement. If DFAS-Cleveland, DFAS-Indianapolis, or DFAS-Columbus pays your travel vouchers, you can view and print your Travel Advice of Payment (AOP) on-line.
(11) Address. You can add, change or delete a personal address. To change a pre-registered/work (AKO - us.army.mil), contact your local site’s administrator or go to myPay receives and updates these addresses weekly.
(12) Security Questions for Password Resets. You have the option to change the security questions for resetting your password.
(13) Personal Settings Page. Click on the “Click here for details” area to receive information on what you can do.
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4. SAMPLE LES SHOW SLIDE 2-4: SAMPLE LES
SMITH, JOSEPH L.
*****9999
SHOW SLIDE 2-4: SAMPLE LES
This statement is called the Leave and Earning Statement, or LES for short. The LES is your detailed pay statement, which is issued at the end of each month. It shows your entitlements, deductions, and allotments, and it provides a summary of all pay transactions. It also shows your end-of-month pay and where your pay is being deposited. It is your duty to review the LES and ensure the information is correct. If you find an error, report it to your chain of command immediately. By honestly reporting any pay discrepancies, you uphold the Army values of honor and integrity.
NOTE: For more information about how to read your LES, go to and click on Army under the UNDERSTANDING YOUR LES topic near the bottom of the page.
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5. PERSONAL INFORMATION SHOW SLIDE 2-5: PERSONAL INFORMATION
SMITH, JOSEPH L.
*****9999
SHOW SLIDE 2-5: PERSONAL INFORMATION
The top portion of the LES contains information about the member to whom it was issued, the office that issued it, and the pay period covered by the statement.
(1) The first block contains your name in Last, First, Middle Initial format.
(2) The next block is your Social Security number. Make sure it is correct!
(3) Your pay grade is next - a good thing to check the next payday after you get promoted.
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6. PAYDATE PAYDATE 980928 SHOW SLIDE 2-6: PAYDATE
SMITH, JOSEPH L.
*****9999
PAYDATE
980928
SHOW SLIDE 2-6: PAYDATE
(4) Pay Date. The next box is a very important one. It is your Pay Date. Note that this is NOT the day on which you are paid, but rather the date you entered active duty for pay purposes. Like your Social Security number, it should NEVER change, unless it is inaccurate and you take steps to correct it.
(5) The next box reflects a two-digit number showing the number of whole years of creditable service you have completed. Check to see that this number changes every time you complete a full year of service. It is very important because some of your entitlements increase with years of service.
(6) The ETS box shows the expiration of your current term of service. It is a six-digit figure with the first two digits indicating the year, the second two the month, and the last two the day.
(7) Your branch of service is shown next.
(8) The ADSN/DSSN is the code that identifies the finance office that maintains your pay records.
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7. PAY PERIOD PAY PERIOD 1-30 JUNE SHOW SLIDE 2-7: PAY PERIOD
SMITH, JOSEPH L.
*****9999
PAY PERIOD
1-30 JUNE
SHOW SLIDE 2-7: PAY PERIOD
(9) The last block on the top line shows the pay period covered by the LES. Note that it is NOT the same as your Pay Date.
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8. ENTITLEMENTS, DEDUCTIONS, ALLOTMENTS, & SUMMARY
SMITH, JOSEPH L.
*****9999
SHOW SLIDE 2-8: ENTITLEMENTS, DEDUCTIONS, ALLOTMENTS, & SUMMARY
The next area down on the LES will probably be the first place you look. Your net pay and the items used to calculate it are shown here.
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9. ENTITLEMENTS ENTITLEMENTS BASE PAY 4242.30 BAS 367.92 BAH 1512.00
SMITH, JOSEPH L.
*****9999
ENTITLEMENTS
(PAYS & ALLOWANCES)
BASE PAY
BAS
BAH
TOTAL
SHOW SLIDE 2-9: ENTITLEMENTS
The Entitlements block shows the amount of entitlements and allowances for the pay period, including any retroactive monies. If you have more than 15 allowances or entitlements, this block may be continued in the Remarks Section.
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10. DEDUCTIONS DEDUCTIONS FEDERAL TAXES 226.51 FICA-SOC. SECURITY 263.02
SMITH, JOSEPH L.
*****9999
DEDUCTIONS
FEDERAL TAXES
FICA-SOC. SECURITY
FICA-MEDICARE
SGLI
AFRH
SGLI FAM/SPOUSE
TRADITIONAL TSP
MID-MONTH-PAY
TOTAL
SHOW SLIDE 2-10: DEDUCTIONS
Deductions including taxes, SGLI, mid-month pay, and the dependent dental plan, including any retroactive deductions will be shown in this block. If there are more than 15 deductions, this block may also overflow into the Remarks Section.
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11. ALLOTMENTS ALLOTMENTS TRICARE DENTAL 33.88 PRIVATIZED HOUSING 1512.00
SMITH, JOSEPH L.
*****9999
ALLOTMENTS
TRICARE DENTAL
PRIVATIZED HOUSING
Total
SHOW SLIDE 2-11: ALLOTMENTS
This block lists all of your allotments. If you have more than one allotment of the same type, for instance two savings allotments, the only differentiation may be the dollar amount. Like the other two categories we just discussed, allotments over 15 will show in the Remarks Section.
Some allotments are prohibited: new allotments to purchase, lease, or rent personal property.
Examples of prohibited allotments are:
Vehicles (e.g., automobiles, motorcycles, boats);
Appliances or household goods (e.g., washer, dryer, furniture);
Electronics (e.g., laptop, iPad, cell phone, television)
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12. SUMMARY SUMMARY + Amt Fwd .00 + Tot Ent 6122.22 - Tot Ded 2666.05
SMITH, JOSEPH L.
*****9999
SUMMARY
+ Amt Fwd
+ Tot Ent
- Tot Ded
- Tot Allt
= Net Amt
- Cr Fwd
= EOM Pay
SHOW SLIDE 2-12: SUMMARY
The next section provides a math summary that leads to the "bottom line" or your "EOM" - end of month pay for the period covered by the LES.
1. The Amount Forwarded, shows the amount of all unpaid pay and allowances, if any, due you from the prior LES. The totals found in the Entitlements, Deductions, and Allotments blocks will appear in this summary. Make sure they are correct!
2. Total Entitlements, Total Deductions, and Total Allotments totals should match the amount found at the bottom of each section.
3. Net Amount, will be the amount of your entitlements less your deductions and any allotments.
4. Carried Forward, is any amount that is to be carried forward to the next LES.
5. The final block is probably where your eyes will go first on your Leave and Earnings Statement as it shows the end-of-month, or EOM, pay that should have been deposited in your account.
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13. DIEMS DATE INITIALLY ENTERED MILITARY SERVICE.
SMITH, JOSEPH L.
*****9999
DATE INITIALLY ENTERED MILITARY SERVICE.
Note: May be different than Pay Date if you came
in on the Delayed Entry Program.
SHOW SLIDE 2-13: DIEMS
DIEMS. This box contains the date you initially entered the military service (delayed entry). This date may be different from your Pay Date if you came in on the delayed entry program.
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14. RETIREMENT PLAN RETIREMENT PLAN
SMITH, JOSEPH L.
*****9999
RETIREMENT PLAN
Note: “Choice” if under 15 years service and no plan selected.
“High 36” or “Redux” if plan selected.
SHOW SLIDE 2-14: RETIREMENT PLAN
Retirement Plan. In this box you will find your choice of a Retirement plan. If you have less than 15 years, no choice will be shown.
NOTE: The High 36 calculator is also known as the High-3. Inform students if they hear “High 36” or “High-3”, it is referring to the same calculator.
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15. LEAVE SHOW SLIDE 2-15: LEAVE
Now we get to the Leave portion of the LES. You earn 2.5 days per month or 30 days per year. You may accrue (bank) up to 60 days of leave as of 1 October each year. Some special cases can accrue more.
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16. LEAVE INFO LEAVE BF Bal 49.5 Ernd 22.5 Used 28 Cr bal 44.0 ETS Bal
SMITH, JOSEPH L.
*****9999
LEAVE
BF Bal
49.5
Ernd
22.5
Used 28
Cr bal
44.0
ETS Bal
231.5
LOST .0
Lv PD
0.0
Use/Lose .0
SHOW SLIDE 2-16: LEAVE INFO
(1) The BF BAL block shows your brought forward leave balance.
(2) ERND shows the cumulative amount of leave earned in the current fiscal year, or current term of service if you have re-enlisted or extended since the start of the fiscal year. Increases by 2.5 days each month.
(3) In the USED block you can find the cumulative amount of leave used during the current fiscal year, or term of enlistment.
(4) CR FWD, is your current leave balance as of the end of the period covered by the LES. It should be the balance forward, plus leave earned, minus leave used. If your days off are as important to you as mine are to me, you might want to check the computer's math from time to time.
(5) The ETS BAL, shows the projected leave available through your current Expiration Term of Service. This figure could help you make appropriate plans if you do not plan to re-enlist.
(6) The next block shows any leave that you may have lost, usually because of having too high a balance at the end of the fiscal year.
(7) Block 29 shows the number of days of leave for which you have been paid
(8) Here is another high interest block on your LES. This block shows the number of days of leave that you must "use or lose" before the end of the fiscal year - and that happens every year on 30 September, unless Congress decides to make a change. If you have a significant number of days in this block, it's time to talk to your supervisor about when you may be able to take some leave without adversely affecting operational readiness.
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17. FEDERAL TAXES FED TAXES Wage Period 4072.61 M/S M Ex 04 Add Tax .00
SMITH, JOSEPH L.
*****9999
FED
TAXES
Wage Period
M/S M Ex 04
Add Tax
.00
Wage YTD
Tax YTD
563.35
SHOW SLIDE 2-17: FEDERAL TAXES
(1) Just to the right of your leave information, you will find information about your Federal Income Tax Withholding, or FITW.
(2) The first block shows the amount of your wages that are subject to Federal Income Tax Withholding during this LES period. Remember that some of your entitlements are NOT taxable.
(3) The next block shows the money you have earned this calendar year-to-date (YTD) that is subject to Federal Income Tax.
(4) This important block indicates the marital status used to calculate your Federal Income Tax Withholding. Be sure this is accurate. An incorrect status could result in too much money being withheld from each paycheck, or, worse, not enough, leaving you with a large tax bill for the year.
(5) The next block indicates the number of exemptions used to calculate tax withheld. Again, ensure this number is accurate, particularly immediately after any dependent changes.
(6) The Add Tax block will show any additional dollar amount you have requested to be withheld in addition to the normal amount for your marital status and number of exemptions.
(7) The last block in the Federal Income Tax area shows the cumulative amount of tax withheld for the calendar year to date. The amount in this block on your December LES could prove useful if you desire to get an idea of your possible tax refund, or tax liability, prior to receiving your W-2 forms.
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18. SOCIAL SECURITY & MEDICARE
SMITH, JOSEPH L.
*****9999
Social Security / Medicare
SHOW SLIDE 2-18: SOCIAL SECURITY & MEDICARE
The section of the LES immediately below your leave information deals with Social Security and Medicare taxes. These fall under the Federal Insurance Contributions Act, hence the acronym FICA.
(1) The first block on this line shows the amount of your wages that were subject to FICA during the LES period. This will probably not be the same figure as the WAGE PERIOD figure for Federal Income Taxes depending on your entitlements.
(2) The next two blocks show the wages subject to Social Security taxes and the amount of such taxes withheld to date during the calendar year. A side note here: the amount of Social Security you will draw when you become retirement eligible will be based on your wages you made throughout your working life. Therefore, it's a good idea to keep all your end-of-December LES’s in a secure spot to document your Social Security wages -- at least until you start to receive letters of eligibility from the Social Security Administration.
(3) The year-to-date wages and withholdings eligible for Medicare Taxes can be found in the last two blocks.
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19. State You Claim for Withholding Marital Status and Exemptions
STATE TAX
SMITH, JOSEPH L.
*****9999
State Tax
State You Claim for Withholding
Marital Status and Exemptions
SHOW SLIDE 2-19: STATE TAX
The area to the right of the FICA information contains information about state income taxes. It contains much of the same information as the section relative to Federal taxes with one key addition.
(1) The ST block contains the two-letter postal identifier of the state where you claim domicile. As I mentioned earlier, several states do not have a state income tax and there are legal and ethical ways to establish your domicile in one of them.
(2) One other word on state income taxes. The Service Members Civil Relief Act prohibits states from collecting state income tax on military pay of members who are stationed in that state, but domiciled elsewhere. However, the state may collect these taxes on monies you or your spouse earns from civilian employment.
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20. ADDITIONAL INFO
SMITH, JOSEPH L.
*****9999
Additional Info: BAH (BAQ) / VHA Zip / COLA eligibility / YTD Charity Allot.
SHOW SLIDE 2-20: ADDITIONAL INFO
The last line of your LES titled Pay Data contains information that is used to determine the rate and type of your dependent entitlements, as well as information about your charitable deductions.
(1) The BAQ, or Basic Allowance for Quarters, (also referred to as BAH-Basic Allowance for Housing) and BAQ dependents blocks are used to determine the amount of money you will be paid for housing. It is your responsibility to ensure it is correct.
(2) The next block over, VHA ZIP, shows the ZIP code used to determine your housing allowance. Because your housing allowance is designed to defray actual expenses, it will not be as great in, for example, El Paso as it will be if you are stationed in or around Washington, D.C. Rent Amt is the amount of rent paid for housing if applicable. Share is the number of people with which the member shares housing costs.
(3) The JFTR block that appears stands for Joint Federal Travel Regulation. Many of the allowances you may receive during your career will be based on comparative cost figures contained in this manual. On the LES, the JFTR code is used to determine your eligibility for, and amount of any Cost of Living Allowance, or COLA, you may be draw due to assignment, or location of dependents, in a high-cost area.
The BAS Type reflects the type of Basic Allowance for Subsistence you are receiving.
o STAND - Separate Rations
o (blank) - Rations-in-kind not available
o OFFIC - Officer Rations
(5) Charity YTD. The cumulative amount of charitable contributions for the calendar year.
(6) Glance at the TPC block when you get your LES. This Block is not used for the Active Component. Army Reserves and National Guard use this field to identify Training Program Codes.
o A - Normal pay status code for a regular service member on regular duty.
o C - Funeral Honors Duty.
o M - Annual training tours over 30 days.
o N - Death.
o O - Training for HPSP, ROTC, and Special ADT over 30 days.
o T - ADT over 29 days. (School)
o U - Undergraduate pilot training, in-grade pilot, navigator, and advance flying training officers.
o X - Stipend Tour of HPIP participants or subsistence for ROTC participants.
o Z - Administrative and support training (exclusive of recruiting). , if there is an entry in this block it is reason to check the accuracy of your LES with your local finance office.
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21. THRIFT SAVINGS PLAN (TSP) INFO
SMITH, JOSEPH L.
*****9999
TSP INFO: - BASE PAY PERCENTAGE AND CURRENT AMOUNT
- SPECIAL PAY PERCENTAGE AND CURRENT AMOUNT
- INCENTIVE PAY PERCENTAGE AND CURRENT AMOUNT
- BONUS PAY PERCENTAGE AND CURRENT AMOUNT
- YEAR TO DATE DEDUCTIONS
- AMOUNT DEFERRED FROM TAXES
- AMOUNT EXEMPT FROM TAXES
SHOW SLIDE 2-21: THRIFT SAVINGS PLAN (TSP) INFO
The TSP blocks on your LES show the percentages and amounts that have been withheld from your various pays. They also give your year to date balances. We will discuss the Thrift Savings Plan in more detail in another lesson.
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22. REMARKS Remarks Section: Starts / Stops/ Pay Changes
SMITH, JOSEPH L.
*****9999
Remarks Section: Starts / Stops/ Pay Changes
Year to Date Entitlements / General Notices
SHOW SLIDE 2-22: REMARKS
The bottom portion of the LES is a Remarks Section. This will show starts, stops, or changes in any of your pay items. It will always contain year-to-date entitlements and may contain general notices from various levels of command.
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23. Check on Learning SHOW SLIDE 2-23: Check on Learning
NOTE: Conduct a check on learning and summarize the learning activity.
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24. d. Once a month How often will you receive an LES? b. Once a year
a. Every six months
b. Once a year
c. Every two weeks
d. Once a month
SHOW SLIDE 2-24: Check on Learning
How often will you receive an LES?
a. Every six months
b. Once a year
c. Every two weeks
d. Once a month
Answer: d. Once a month
d. Once a month
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25. In what column on your LES would you find your End of Month Pay?
a. Deductions
b. Allotments
c. Entitlements
d. Summary
SHOW SLIDE 2-25: Check on Learning
In what column on your LES would you find your End of Month Pay?
a. Deductions
b. Allotments
c. Entitlements
d. Summary
Answer: d. Summary
d. Summary
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26. b. It is the date you entered the Army for pay purposes
Which of the following is true concerning the “Pay Date” shown on your LES?
a. It is the day on which you are paid
b. It is the date you entered the Army for pay purposes
c. It is the last day of your current enlistment
d. It will always be the first day of the current month
SHOW SLIDE 2-26: Check on Learning
Which of the following is true concerning the “Pay Date” shown on your LES?
a. It is the day on which you are paid
b. It is the date you entered the Army for pay purposes
c. It is the last day of your current enlistment
d. It will always be the first day of the current month
Answer: b. It is the date you entered the Army for pay purposes
b. It is the date you entered the Army for pay purposes
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27. SOURCES OF HELP Chain of Command PAC or Finance Office
Army Community Service (ACS)
Army Emergency Relief (AER)
SHOW SLIDE 2-27: SOURCES OF HELP
The Leave and Earnings Statement is certainly a "busy" document, but the information is presented in a logical format that will allow you to determine the accuracy of your pay and entitlements each month. Remember that it is your personal responsibility to do so. If you ever believe that information shown on your LES is not accurate, visit your local finance office as soon as possible to discuss your concerns.
Summary
During this class, we stressed the importance of monitoring your Leave and Earning Statement to detect any errors in your pay and allowances. We discussed all of the information provided in the various sections of the LES, and we identified where you should go for help if you believe your pay and allowances are not accurate. I hope you will use this information to keep your pay and allowances accurate throughout your military career. We also discussed myPay to include how to sign up and what options you have.
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